Use this url to cite publication: https://cris.mruni.eu/cris/handle/007/35364
The role of public policy in taxation: the case study of court ruling on the taxation of illegally produced product
Type of publication
Straipsnis Scopus duomenų bazėje / Article in Scopus database (S1b)
Title [en]
The role of public policy in taxation: the case study of court ruling on the taxation of illegally produced product
Other Title [en] [en]
Роль державної політики в оподаткуванні: на прикладі судового прецендента зі збором податку з незаконно виробленого товару
Роль державної політики в оподаткуванні: на прикладі судового прецендента зі збором податку з незаконно виробленого товару
Publisher (trusted)
National Academy of Management |
Date Issued
Date Issued |
---|
2015 |
Extent
p. 130-137
Is part of
Actual problems of economics : scientific economic journal = Актуальні проблеми економіки. Kyiv : National Academy of Management, 2015, № 6(168).
Field of Science
Abstract (en)
The article demonstrates the importance of interrelation between public economic policy and taxation on a specific example of court case (Lithuania) concerning the appropriateness of taxating the illegally produced product (home-made alcohol). It is grounded that taxation of such and similar products would negatively affect the economic culture of the society and upon the public economic policy, motivating certain individuals get engaged in shadow economy.
Type of document
type::text::journal::journal article::research article
ISSN (of the container)
1993-6788
SCOPUS
2-s2.0-84943550689
eLABa
11677606
Coverage Spatial
Ukraina / Ukraine (UA)
Language
Anglų / English (en)
Bibliographic Details
28
Journal | Cite Score | SNIP | SJR | Year | Quartile |
---|---|---|---|---|---|
Actual Problems of Economics | 0.1 | 0.102 | 0.124 | 2015 | Q4 |