Lietuvos mokesčių sistemos vertinimas remiantis V. Tanzi kvalifikaciniais diagnostiniais rodikliais ir klasikiniais apmokestinimo principais 2004 - 2014 metų laikotarpiu /

Four methods of different content for assessing tax systems are discussed, i.e. V. Tanzi’s qualification diagnostic indicators, J. B. S. Gill's diagnostic indicators, tax burden and the classical taxation principles and related descriptive indicators. The second part is an empirical research of the Lithuanian tax system. It also contains a structural/dynamical analysis of the collection of the Lithuanian budget income for the period from 2004 to 2014. The Lithuanian tax system is assessed based on the qualification diagnostic indicators of V. Tanzi, i.e. indices of concentration, dispersion, arrears, specificity, obligation and tax collection costs. The Lithuanian tax system is also assessed based on the classical taxation principles and their descriptive indicators, such as fairness, efficiency and simplicity of tax administration.

Grantor dc:publisher

Institutional Repository of Vilnius University

Year dc:date

2016

Authors dc:creator

• Petkevičiūtė, Karolina,
• Gecevičius, Vykintas,

Contributors dc:contributor

• Bendikienė, Danutė

• tax system ; taxable income ; tax assessment ; V. Tanzi’s qualification diagnostic indicators ; classical taxation principles.

Statement dc:rights

• info:eu-repo/semantics/openAccess

Language dc:language

lit

Repository record dc:identifier

https://repository.vu.lt/VU:ELABAETD15129603&prefLang=en_US

OAI identifier oai:identifier

oai:vu.lt:elaba:15129603