publication . Article . 2017

Municipalities as the subjects of tax administration in the Republic of Lithuania

Bronius Sudavičius;
Open Access
  • Published: 01 Jun 2017 Journal: Law Enforcement Review, volume 1, pages 54-64 (issn: 2542-1514, Copyright policy)
  • Publisher: Dostoevsky Omsk State University
  • Country: Lithuania
Abstract
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 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...
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Subjects
free text keywords: self-government, tax, tax administration, taxation, tax legislation, lithuania, Self-government ; tax ; tax administration ; tax law ; taxation ; tax legislation ; Lithuania, Business, Economic policy, Statutory law, Revenue, Decentralization, Constitution, media_common.quotation_subject, media_common, Legislation, Exclusive right, Tax law, Incentive, lcsh:Law, lcsh:K
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