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Type of publication: Straipsnis recenzuojamoje užsienio tarptautinės konferencijos medžiagoje / Article in peer-reviewed foreign international conference proceedings (P1d)
Field of Science: Ekonomika / Economics (S004)
Author(s): Besusparienė, Erika
Title: Insights on the new taxation system for farmers in Lithuania
Is part of: PEFnet 2017 : 21st European Scientific Conference of Doctoral Students. Brno: Faculty of Business and Economics, Mendel University in Brno, 2017
Extent: p. 14-21
Date: 2017
Keywords: farmers;tax;taxation;taxation system
ISBN: 9788075095558
Abstract: From 2018, the government of the Republic of Lithuania intends to include the agricultural sector in the common Lithuanian taxation system. However, there is no scientific research on the effects of this tax reform on the viability and competitiveness of farmers. This could lead to the risks of not solving existing problems as well as creating new ones and causing stress among agricultural enterprises, farmers and other businesses. The paper aims to submit proposals for the improvement of the farmer taxation system. In order to investigate the theoretical aspect of the classification of taxation systems, applicable taxation systems on farmers in different countries and existing problems of these taxation systems, systemic analysis and synthesis of theoretical insights of foreign and local scientific literature have been applied. The results of the theoretical research will assist in identifying what structure of taxation system for farmers should be applied in Lithuania
Affiliation(s): Vytauto Didžiojo universitetas
Žemės ūkio akademija
Appears in Collections:Universiteto mokslo publikacijos / University Research Publications

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