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3 research outcomes, page 1 of 1
  • publication . Article . 2017
    Municipalities as the subjects of tax administration in the Republic of Lithuania
    Open Access
    Authors:
    Bronius Sudavičius;
    Persistent Identifiers

    doi: 10.24147/2542-1514.2017.1(2).54-64

    Publisher: Dostoevsky Omsk State University

    УДК 342.5+347.73 The subject. Article deals with problem of the participation of the municipalities in tax administration in the Republic of Lithuania. The purpose of the article is clarify how municipalities may participate in tax administration in the Republic of Lith...

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  • publication . Article . 2019
    Application of the estoppel rule in procedural relations
    Open Access
    Authors:
    Victor V. Terekhov;
    Persistent Identifiers

    doi: 10.24147/2542-1514.2019.3(3).135-140

    Publisher: Dostoevsky Omsk State University

    The subject. The article reveals the concept of “estoppel” as a mechanism prohibiting the change of position depending on the change of circumstances or the passage of time. The purpose of the paper is to identify is it possible to use estoppel in procedural relations i...

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  • publication . Article . 2020
    Increased tax rates in the taxation system of the Republic of Lithuania
    Open Access Russian
    Authors:
    Bronius Sudavicius; Martynas Endrijaitis;
    Persistent Identifiers

    doi: 10.24147/2542-1514.2020.4(2).28-40

    Publisher: Dostoevsky Omsk State University

    <jats:p>The subject. The research covers analysis of legal regulation that sets the increased tax rate&#x0D; instrument and the comparison of this instrument with other similar legal instruments.&#x0D; The purpose of the article is to clarify the content of the increase...

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3 research outcomes, page 1 of 1