Use this url to cite publication: https://cris.mruni.eu/cris/handle/007/27791
Development trends of European Union countries tax systems in the period of global economic crisis (yrs. 2008-2012)
Type of publication
Straipsnis kitame recenzuojamame leidinyje / Article in other peer-reviewed edition (S5)
Author(s)
Title [en]
Development trends of European Union countries tax systems in the period of global economic crisis (yrs. 2008-2012)
Publisher (trusted)
Mykolo Romerio universitetas |
Date Issued
Date |
---|
2013 |
Extent
p. 97-112
Is part of
Societal innovations for global growth : research papers = Socialinės inovacijos globaliai plėtrai [Elektroninis išteklius]. Vilnius : Mykolo Romerio universitetas, 2013, No. 1(2).
Field of Science
Abstract (en)
Other types of taxes fall out of the scope of this article; Practical implications – the paper presents the theoretical framework for further studies of taxation policies in European Union as well as basic material for academic discussions on the efficiency of methods to overcome negative impact of global economic crisis on economies of European Union countries; Originality/Value – the author presents the research on the application of major direct and indirect taxes in the European Union and the changes of tax rates, tax basis and tax reliefs during the global economic crisis as well as evaluates Lithuanian experience on reforming of its tax system in the regional context.
Type of document
type::text::journal::journal article::research article
ISSN (of the container)
2335-2450
eLABa
3203204
Coverage Spatial
Lietuva / Lithuania (LT)
Language
Anglų / English (en)
Bibliographic Details
16