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E-taxes in Lithuania
Type of publication
Straipsnis kitame recenzuojamame leidinyje / Article in other peer-reviewed edition (S5)
Author(s)
Title
E-taxes in Lithuania
Other Title
E-mokesčiai Lietuvoje
Publisher (trusted)
Trauner Verlag |
Date Issued
2007
Extent
p. 161-168
Is part of
E-taxation : state & perspectives. Bd. 21. Linz : Trauner, 2007. ISBN 9783854991915.
Field of Science
Abstract
More and public services are being transferred into the electronic environment. One of these services, provided by the tax institution, is the declaration of taxes. This article investigates the System of Electronic Declaration (EDS), that was introduced into Lithuania in 1994. The article is based on the practical experience of Lithuania in this field. The advantages of the above mentioned system and a broader range of provided services compared to analogical systems that are currently in use in other EU countries are discussed. Furthermore, prospects of EDS in Lithuania and the feasibility of its improvement are also discussed in this article. As stated in the conclusions of this article, any e-tax system should provide a broad range of services to its users and also be flexible. The user should be provided with the relevant opportunities to choose one of other system service.
Type of document
type::text::journal::journal article::research article
ISBN (of the container)
9783854991915
eLABa
2762097
Coverage Spatial
Austrija / Austria (AT)
Language
Anglų / English (en)
Bibliographic Details
3
Affiliation(s)