Studies and statistics prove that a proportional income tax system promotes economic growth. This has also been … tax system in the EU for its economic growth The first part of the paper analyses the economic literature, there are … economic growth, optimal taxation and proportional income tax system introduced. In the second part there is made tax system …

The work seeks to evaluate how the changes of tax system in Lithuania influence the budget revenue. In order to achieve … this goal the dynamics and structure of tax revenue is analysed, it is also necessary to evaluate what factors causes the … taxable revenue. According to the tax revenue elasticity to the tax base and the demand elasticity it is estimated the …

Masters work analyses Lithuanias tax system, which reveals the impact on the small and medium buiseness. Theoretical … part of the work analyses tax rate (income tax, property tax, VAT, excise duties, the State Social Insurance (SSI) and the … taxes paid by small and medium buisness companies, tax rate dynamics and if tax rate changes affect the contribution (income …

Object of the Research – valuation of tax system.Aim of the Research – to form the multicriterial model for tax system … valuation.Objectives of the Research:1) to identify the most important criterions of tax system valuation and systematize the … indicators, which evaluate them;2) to create methodology for tax system valuation and adapt it for valuation of the Lithuanian …

The processes of the global economic crisis and its effects affecting the whole life of the State, including the tax … system, require examination of their influence on changes in tax culture. To justify the importance of tax culture research …, analysis of links between taxes and culture and the tax system from philosophical, social-cultural and theological aspects are …