PL EN


2014 | Volume 33 | 125–139
Article title

Konkurencyjność systemu podatkowego Litwy na tle krajów Unii Europejskiej

Authors
Title variants
EN
Competitiveness of Lithuania’s tax system compared to the countries of the European Union
Languages of publication
PL
Abstracts
EN
The diversity of tax systems in the EU encourages tax competition, which generally means providing foreign investors with better and more convenient solutions. National business may also consider the possibility of relocating to another country that offers better conditions for doing business, for example through lower tax burden or tax preferences. The purpose of this article is to assess the Lithuanian tax system in terms of its competitiveness compared to other tax systems in the European Union taking into consideration the amount of the total tax burden, nominal and real rates of corporate income tax, and pro-investment tax credits. The competitiveness of the Lithuanian tax system is also verified by an assessment of friendliness to entrepreneurs based on the Paying Taxes reports.
Year
Volume
Pages
125–139
Physical description
Dates
online
2015-01-05
Contributors
author
References
Document Type
Publication order reference
YADDA identifier
bwmeta1.element.desklight-29075436-db9e-4ddc-bfb8-ccf6b08fb532
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