Return to search

Gyventojų pajamų mokesčio analizė ir tobulinimas / Analysis and Improvement of Tax on Personal Income

Final master work consists of 62 pages, 9 figures, 11 tables, 40 sources of literature, lithuanian language. Key words: tax, taxation, principles, the burden of taxation, tax rate, tax shield, tax-free income, tax object, tax subject. The object of researching is income tax. The subject of researching is analysis and improvement of income tax. The aim of the work is to explore the essence, necessity and functions, to analyse taxable principles and purposes of the income tax in order to make suggestions how to improve and perfect them. The purpose of the work: 1. to survey tax doctrine and show why tax is needed; 2. to do the analysis of income tax and the burden of taxation; 3. to make suggestions how to improve income tax. The methods of research: in combining methods of analysis (monographic, statistic, logical, horizontal and vertical analysis ) and means (comparicon, graphical) to present suggestions how to improve the Tax of Personal Income.

Identiferoai:union.ndltd.org:LABT_ETD/oai:elaba.lt:LT-eLABa-0001:E.02~2005~D_20050525_100619-67099
Date25 May 2005
CreatorsAdomaitienė, Rita
ContributorsSlavickienė, A., Aleknevičienė, Vilija, Novošinskienė, Albina, Žaltauskienė, N., Stončiuvienė, V., Lithuanian University of Agriculture
PublisherLithuanian Academic Libraries Network (LABT), Lithuanian University of Agriculture
Source SetsLithuanian ETD submission system
LanguageLithuanian
Detected LanguageEnglish
TypeMaster thesis
Formatapplication/pdf
Sourcehttp://vddb.library.lt/obj/LT-eLABa-0001:E.02~2005~D_20050525_100619-67099
RightsUnrestricted

Page generated in 0.0031 seconds