Konkurencyjność systemu podatkowego Litwy na tle krajów Unii Europejskiej

• Authors: Grynia Alina

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.

Keywords

EN

international tax competition; business taxes; Lithuania Klasyfikacja JEL

• Publisher: Uniwersytet Gdański
• Journal: International Business and Global Economy
• Year: 2014
• Volume: Volume 33
• Pages: 125–139

Dates

online

2015-01-05

Contributors

author

Grynia Alina

Identifiers

DOI

10.4467/23539496IB.13.009.2394