Legal Basis and Problems Regarding the Application of a Higher Tax Rate on State Natural Resources
Articles
Martynas Montvidas
Vilnius University, Lithuania
https://orcid.org/0000-0002-4668-7210
Published 2023-05-04
https://doi.org/10.15388/Teise.2023.126.6
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Keywords

tax law
higher tax rate
tax on State natural resources
liability for violation of tax laws

How to Cite

Montvidas, M. (2023) “Legal Basis and Problems Regarding the Application of a Higher Tax Rate on State Natural Resources”, Teisė, 126, pp. 88–100. doi:10.15388/Teise.2023.126.6.

Abstract

This Article in the context of common rules of liability for infringements of tax laws discloses the legal regulation establishing a higher tax rate on State natural resources and problems related to its application in Case Law.

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