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Type of publication: research article
Type of publication (PDB): Straipsnis kitose duomenų bazėse / Article in other databases (S4)
Field of Science: Ekonomika / Economics (S004)
Author(s): Maksvytienė, Inga;Dapkus, Mindaugas
Title: Bendrųjų makroekonominių veiksnių poveikio šalies mokesčių kultūros pokyčiams vertinimas
Is part of: Economics and management = Ekonomika ir vadyba [elektroninis išteklius]. Kaunas : Technologija, 2012, no. 17(3)
Extent: p. 996-1002
Date: 2012
Keywords: Mokesčių kultūra;Mokesčių kultūros polyčiai;Makroekonominiai mokesčių rodikliai;Mokesčių sistemos dalyviai;Tax culture;Tax culture expression;Tax macroeconomic indicators;Participants of tax system;General macroeconomic factors of tax culture
Abstract: In article the concept of tax culture is presented, allocating possibilities of display of tax culture. The aim of the research is to estimate influence of the general macroeconomic factors on changes of tax culture of the countries. The factors influencing tax culture, are allocated on two groups: the general and specific. The general factors, like as level of development of the national economy, level of the national education system, social position of citizens of the country, having influence on changes of tax culture are allocated and described. Changes of macroeconomic factors and change of tax culture of the states of EU are analyzed; and also influence of those factors on changes of tax culture is calculated and estimated. Analysis has shown that in the new and old EU countries which macroeconomic indicators weak, is available low level of tax culture because of not enough developed tax systems, an economic and social state policy, and on the other hand, low level of tax culture of those countries, in turn, causes low macroeconomic indicators in those countries
Affiliation(s): Ekonomikos katedra
Vytauto Didžiojo universitetas
Appears in Collections:Universiteto mokslo publikacijos / University Research Publications

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