Please use this identifier to cite or link to this item:https://hdl.handle.net/20.500.12259/92456
Type of publication: Tezės kituose recenzuojamuose leidiniuose / Theses in other peer-reviewed publications (T1e)
Field of Science: Ekonomika / Economics (S004)
Author(s): Besusparienė, Erika
Title: Interests of family farms in the context of taxation
Is part of: Apskaita ir finansai: mokslo, verslo ir viešojo sektoriaus partnerystė: 11-osios tarptautinės mokslinės konferencijos programa ir santraukos, 2018 m. lapkričio 29-30 d. / Aleksandro Stulginskio universitetas. Akademija, 2018
Extent: p. 30-30
Date: 2018
Keywords: family farm;taxation;tax system
ISBN: 9786094491436
Abstract: Goals of tax system is to promote the work, save and invest. These factors lead that the tax system is one of the most important mechanism of economy. For the economic development and government function implementation the tax system must vvork properly. Therefore, in tax system modelling it is important to consider taxpayers' capabilities and interests. The tax system of family farms is in the period of changes in Lithuania. The government of the Republic of Lithuania intends to include the agricultural sector into the common Lithuanian taxation system till 2020. This family farm inclusion in the common tax system contradicts the goal of the tax system. There is a lack of research on the interest of family farm inclusion in the tax system. Therefore, it is doubtful vvhether the existence of common tax system considers the interest of family farms. Because, till these days the common tax system has not been allocated to taxpayers as family farms. Othervvise, the common tax system can negatively affect vvork, savings and investment of family farms. It can be adversely affected economic development and the implementation of government function. The aim of the research is to disclose the interest of family farms in the context of taxation. These interests are important in improving the tax system of family farms. In order to investigate the interest of family farms, the interest ranking of family farms in taxation context, systemic analysis and synthesis of theoretical insights of scientific literature have been applied. The results of the theoretical research vvill assist in identifying which interests of family farms must be included in the improvement of the tax system of family farms in Lithuania
Internet: https://hdl.handle.net/20.500.12259/92456
Affiliation(s): Vytauto Didžiojo universitetas
Žemės ūkio akademija
Appears in Collections:Universiteto mokslo publikacijos / University Research Publications

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