publication . Article . 2017

Муниципальные образования как субъекты налогового администрирования в Литовской Республике

Sudavičius, Bronius;
Open Access Russian
  • Published: 01 Jan 2017
  • Country: Lithuania
Article deals with problem of the participation of the municipalities in tax ad-ministration in the Republic of Lithuania. The purpose of the article is clarify how municipalities may participate in tax administration in the Republic of Lithuania The methodology of the research includes the analysis of Constitution and legislation of Republic of Lithuania, system analysis, logical-analytical method. Results, scope of it’s application. The existence of a unified state tax system, does not mean that the administrative-territorial unit (municipality) do not possess certain powers upon the introduction of taxes and (or) in the regulation of their collection. So, mun...
free text keywords: Self-government ; tax ; tax administration ; tax law ; taxation ; tax legislation ; Lithuania
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