publication . Article . 2020

Increased tax rates in the taxation system of the Republic of Lithuania

Bronius Sudavicius; Martynas Endrijaitis;
Open Access Russian
  • Published: 01 Jul 2020 Journal: Pravoprimenenie, volume 4, issue 2, pages 28-40 (issn: 2542-1514, Copyright policy)
  • Publisher: Dostoevsky Omsk State University
  • Country: Lithuania
Abstract
<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 increased tax rate as legal instrument&#x0D; of taxation, its place in the general tax system, as well as the assumptions and objectives of&#x0D; the application thereof. The authors dare to confirm or disprove hypothesis that increased tax&#x0D; rates can be considered as specific punitive measure applied to taxpayers.&#x0D; The methodology of the research includes the analysis of Constitution and legisl...
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Subjects
free text keywords: environmental taxes, land tax, real estate tax, tax, taxation, tax law, tax rates, lithuania, environmental taxes ; land tax ; real estate tax ; tax ; taxation, lcsh:Law, lcsh:K, Economics, Economic policy, The Republic
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