the restrictions of use. It is used personal income, profits and value added taxes for investigation income. These fees … are used because of their influence in the taxes which impacts households and firms. It also leads to household disposable … incomes reflecting taxes for consumption.The work consists of three parts. The first presents a theoretical justification of …

This master’s study formulates problems of business taxes and their share in the total cost structure of the different … Lithuania; it analyzes and systematizes theoretical and practical research of the taxes and their share in the total cost …

how changes in taxes and contributions in 2009-2011 will change the tax burden on farmers.Objectives: consider methods of … assessing the tax burden on farmers, because of changing taxes and contributions in 2009 - 2011.Research methods: analysis …, about taxes advantages, disadvantages, also how tax burden affect business, particularly agriculture. It also provides …

and empirical Lithuanian and other countries budget collection show that higher taxes do not always bring higher tax …. Lower than planned budget collection even with higher taxes allow to forecast that further increase in tax burden would only … decrease tax revenue.Furthermore, collection of separate taxes shows that the collection of those taxes which were increased …