| Title |
Comparison of Lithuanian and Irish tax systems using V. Tanzi qualification diagnostic indicators / |
| Translation of Title |
Lietuvos ir Airijos mokesčių sistemų lyginamoji analizė pagal Tanzi kvalifikacinius diagnostinius rodiklius. |
| Authors |
Juozaitienė, Liongina |
| Full Text |
|
| Is Part of |
Ekonomika ir vadyba: aktualijos ir perspektyvos. 2009, Nr.2(15), p. 65-75.. ISSN 1648-9098 |
| Keywords [eng] |
Efficiency of tax system ; Evaluation of the tax system efficiency ; V. Tanzi qualification diagnostic indicators ; Value- added tax (VAT) ; Personal income tax (PIT) ; Tax on profi ts (PT) |
| Abstract [eng] |
The present article presents a research on evaluation methods of tax systems and performed comparative analysis of tax revenue in Lithuania and Ireland for 2006–2008. The research shows that variation tendencies of tax revenue us Lithuania and Ireland during the investigation period are different as in Lithuania it was the period of economic growth and in 2008 decline in the economy started in Ireland. Though the tax structure in the countries under investigation is similar, however, when assessing the tax systems using V. Tanzi qualification diagnostic indicators, it is determined that the index of tax dispersion in Lithuania is high, tax stability is low and the tax administration system is expensive. |
| Type |
Journal article |
| Language |
English |
| Publication date |
2009 |
