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Autor
Davulis Gediminas (Mykolas Romeris University)
Tytuł
Local Taxes in Countries of the European Union
Źródło
Scientific Publications / University of Economics in Katowice. International Marketing and Business in the CEE Markets, 2009, s. 110-127, rys., bibliogr. 15 poz.
Słowa kluczowe
Podatki lokalne
Local taxes
Firma/Organizacja
Unia Europejska (UE)
European Union (EU)
Kraj/Region
Litwa
Lithuania
Abstrakt
In this article the situation in the sphere of local taxes in Lithuania, the foreign and interwar Lithuania experience are discussed. The article offers solution to improve this situation, with regard to further integration of Lithuania with the European Union. The purpose is to describe the situation of local taxes in Lithuania, in comparison with the countries of the European Union and other western countries. The problems are to investigate the theoretical bases of local taxes, concrete laxes in the western countries, and the situation in interwar and today's Lithuania, and the opportunities of creation and development of the institution of local taxes in the country. The methods of the research include logic and comparative analysis of the scientific literature and the legal certificates, and the analysis and generalisation of the statistical data. The results of the research - it is found out, that in the sphere of local taxes Lithuania lags behind The European level and some methods of improvement of the situation are suggested. (fragment of text)
Dostępne w
Biblioteka Główna Uniwersytetu Ekonomicznego w Katowicach
Bibliografia
Pokaż
  1. Bird R.M., Vaillancourt F. (1998): Fiscal Decentralization Countries: An Overview. In: Fiscal Decentralization in Developing Countries. Cambridge University Press, Cambridge.
  2. Buskeviciute E. (2005): Mokesciu sistema. Kaunas.
  3. Davulis G. (2004): Lietuvos savivaldybiu finansu analize fiskalines decentralizacijos poziuriu. "Ekonomika ir vadyba: aktualijos ir perspektyvos" T4, pp. 69-78.
  4. Davulis G. (2006): Lietuvos savivaldybiu[ veiklos ekonominiai ir finansiniai aspektai. "Savivaldos institucijn socialinis politinis veiksmingumas", pp. 128-154.
  5. Davulis G. (2007): Local Taxes in Lithuania in the Context of Integration into the European Union. "Social Research", No. 1(9), pp. 65-72.
  6. European Charter of Local Self-Government. Strasbourg 1985.
  7. Http://finanse-publiczne.pl/artykul.php?view=28.
  8. Http://www.dublin.oh.us/finance/fiscal/budget.php.
  9. Httpp://www.vilnius.lt/newvilniusweb/index.php/52/?itemID=29.
  10. Musgrave R.A., Musgrave P.B. (1989): Public Finance in Theory and Practice. International Monetary Fund., Washington.
  11. Oates W. (1993): Fiscal Decentralization and Economic Development. "National Tax Journal", Vol. 46, No. 2, pp. 237-243.
  12. Rimas J. (2005): Vietiniai mokesciai. Kaunas.
  13. Savivaldybiitmokesciii [statymas (1932). Savivaldybiq zinynas. Kaunas, pp. 69-74.
  14. Staciokas R. (2003): Apmokestinimas ir mokesciai Ewopos Sqjungoje. Kaunas.
  15. Staciokas R., Rimas J. (2004): Mokesciai: teorija ir praktika. Kaunas
Cytowane przez
Pokaż
Język
eng
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