Local Taxes in Countries of the European Union

• Autorzy: Gediminas Davulis
• Języki publikacji: EN

Abstrakty

EN

In this article the situation in the sphere of local taxes in Lithuania, the foreign and interwar Lithuania experience are discussed. The article offers solution to improve this situation, with regard to further integration of Lithuania with the European Union. The purpose is to describe the situation of local taxes in Lithuania, in comparison with the countries of the European Union and other western countries. The problems are to investigate the theoretical bases of local taxes, concrete laxes in the western countries, and the situation in interwar and today's Lithuania, and the opportunities of creation and development of the institution of local taxes in the country. The methods of the research include logic and comparative analysis of the scientific literature and the legal certificates, and the analysis and generalisation of the statistical data. The results of the research - it is found out, that in the sphere of local taxes Lithuania lags behind The European level and some methods of improvement of the situation are suggested. (fragment of text)

Słowa kluczowe

EN

Local taxes

PL

Podatki lokalne

• Czasopismo: Scientific Publications / University of Economics in Katowice
• Rocznik: 2009
• Tom: International Marketing and Business in the CEE Markets
• Strony: 110--127

Twórcy

autor

Gediminas Davulis

• Mykolas Romeris University

Bibliografia

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