Use this url to cite publication: https://hdl.handle.net/20.500.12259/254351
Mokesčių našta Lietuvos žemės ūkyje
Type of publication
Straipsnis recenzuojamoje Lietuvos konferencijos medžiagoje / Article in peer-reviewed Lithuanian conference proceedings (P1f)
Author(s)
| Author |
|---|
Kučinskaitė, Gintarė |
Title
Mokesčių našta Lietuvos žemės ūkyje
Other Title
Tax burden on agriculture in Lithuania
Part Of
Jaunasis mokslininkas 2009 : socialiniai mokslai : studentų mokslinės konferencijos straipsnių rinkinys / Lietuvos žemės ūkio universitetas
Date Issued
| Date | Start Page | End Page |
|---|---|---|
2009 | 85 | 89 |
Publisher
Akademija : Lietuvos žemės ūkio universitetas
Abstract (en)
Tax burden is a proportion of taxes and contributions to gross value added. Every economic activity has a different tax burden. Agriculture is an economic activity which has the least tax burden. In 2009 was decided to implement tax reform in Lithuania. So, changes in tax system had negative effect on farmers and other persons engaged in economic activities, because it was abolished tax relief, increased tax rates, and introduced new taxes. The investigation revealed that tax burden on agriculture is growing annually, the same trend will continue in the future, because it is provided to increase the tax rate in the near three years.
Type of document
resource type::text::conference output::conference proceedings::conference paper
Language
Lietuvių / Lithuanian (lt)
Coverage Spatial
Lietuva / Lithuania (LT)
Conference
| Conference | ||
|---|---|---|
Akademija, Kauno raj. | LT |
File(s)
Sutarties data 2019-04-16, nr. A1924, laisvai prieinamas internete
ISSN (of the container)
1822-9913
Access Rights
Atviroji prieiga / Open Access