Tax System and Conditioning of Business Environment in Lithuania
Technical maintenance is currently undergoing. During this time, the platforms zurnalai.vu.lt and journals.vu.lt may be temporarily unavailable between 09:00 and 17:00.
Articles
Aleksandras Vytautas Rutkauskas
Faculty of Business Management Vilnius Gediminas Technical University
Manuela Tvaronaviciene
Faculty of Business Management Vilnius Gediminas Technical University
Published 2000-12-01
https://doi.org/10.15388/Ekon.2000.16917
PDF

How to Cite

Rutkauskas, A.V. and Tvaronaviciene, M. (2000) “Tax System and Conditioning of Business Environment in Lithuania”, Ekonomika, 52, pp. 122–130. doi:10.15388/Ekon.2000.16917.

Abstract

In this article an officially declared direction of a future tax reform is discussed. The main emphasis is put on the examination of a role of a profit tax in conditioning of contemporary economical environment of operating business firm and impact of consumption taxes on a behavior of various participants of market. International practice of imposing a profit tax and a value added tax (VAT) is considered and international comparisons are made. The article argues for introducing a progressive profit tax and reducing value added tax.

PDF

Downloads

Download data is not yet available.

Most read articles by the same author(s)

1 2 > >>