Evaluation of the burden of taxation received by households in Lithuania

V. Boguslauskas, G. Jakstonyte, L. Giriunas

Research output: Contribution to journalArticle

Abstract

Many foreign and Lithuanian scientists, analyzing the evaluation of the tax system in respect of the burden of taxation, agree that the latter, in principle, depends on how many individuals and what units of the residents constitute a household. Therefore, the aim of scientific research is to substantiate or to deny the significance of a household, but not a resident, as a statistical unit, during the evaluation of tax system, to be precise, determination of the value of the burden of taxation. A performed scientific research revealed that evaluation of the tax system in respect of a household, but not a resident, as a statistical unit, allows not only to evaluate the efficiency of the tax system more objectively, but also to forecast practicably existing poverty line, burden of taxation, and to capacitate the initiation of efficient decisions in social and tax fields creating the environment of existence.

Original languageEnglish
Pages (from-to)11-16
Number of pages6
JournalWorld Academy of Science, Engineering and Technology
Volume66
Publication statusPublished - Jun 2010
Externally publishedYes

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Keywords

  • Burden of taxation
  • Household
  • Tax system evaluation

ASJC Scopus subject areas

  • Engineering(all)

Cite this

Evaluation of the burden of taxation received by households in Lithuania. / Boguslauskas, V.; Jakstonyte, G.; Giriunas, L.

In: World Academy of Science, Engineering and Technology, Vol. 66, 06.2010, p. 11-16.

Research output: Contribution to journalArticle

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