The role of public policy in taxation: The case study of court ruling on the taxation of illegally produced product

Research output: Contribution to journalArticle

Abstract

The article demonstrates the importance of interrelation between public economic policy and taxation on a specific example of court case (Lithuania) concerning the appropriateness of taxating the illegally produced product (home-made alcohol). It is grounded that taxation of such and similar products would negatively affect the economic culture of the society and upon the public economic policy, motivating certain individuals get engaged in shadow economy.

Original languageEnglish
Article numberA130
Pages (from-to)130-137
Number of pages8
JournalActual Problems of Economics
Volume168
Issue number6
Publication statusPublished - 2015

    Fingerprint

Keywords

  • Alcohol consumption
  • Alcohol production
  • Court ruling
  • Economic ethics
  • Principles of market economy
  • Taxation

ASJC Scopus subject areas

  • Economics and Econometrics

Cite this