Tax System and Conditioning of Business Environment in Lithuania
Articles
Aleksandras Vytautas Rutkauskas
Faculty of Business Management Vilnius Gediminas Technical University
Manuela Tvaronaviciene
Faculty of Business Management Vilnius Gediminas Technical University
Published 2000-12-01
https://doi.org/10.15388/Ekon.2000.16917
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How to Cite

Rutkauskas A. V. and Tvaronaviciene M. (2000) “Tax System and Conditioning of Business Environment in Lithuania”, Ekonomika, 52, pp. 122–130. doi: 10.15388/Ekon.2000.16917.

Abstract

In this article an officially declared direction of a future tax reform is discussed. The main emphasis is put on the examination of a role of a profit tax in conditioning of contemporary economical environment of operating business firm and impact of consumption taxes on a behavior of various participants of market. International practice of imposing a profit tax and a value added tax (VAT) is considered and international comparisons are made. The article argues for introducing a progressive profit tax and reducing value added tax.

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