Regulation of the Compatibility of Tax-Liability Aggravating Factors with the Requirements of the Protection of Human Rights and Fundamental Freedoms

Abstract

This article represents the results of an analysis focused on the protection of human rights and fundamental freedoms and tax norms provided in Article No. 140, Part. 4 of the Law on Tax Administration of the Republic of Lithuania, where a list of tax-liability aggravating factors is provided. The results of the analysis are provided in the conclusions, together with recommendations on how to improve the present regulation.