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ANALYSIS OF ASSESSMENT METHODS OF TAX BURDEN: THEORETICAL ASPECT

Economics and Management

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Title ANALYSIS OF ASSESSMENT METHODS OF TAX BURDEN: THEORETICAL ASPECT
 
Creator Giriūnienė, Gintarė; Kaunas University of Technology
 
Subject taxes; tax burden; tax burden evaluation; tax burden calculation
 
Description The evaluation of the burden of taxation is a very important indicator influencing both the development of economy and the consumption peculiarities of the business subjects and individuals. This index is calculated using various methods, because the unanimous assessment methodology has not been prepared yet. Besides, the latter suit only for certain tax system, and as different tax systems are used in each country, the international comparison becomes simply impossible. Moreover, the calculation principles presented on the basis of them can differ significantly, which affects various assessment results. The index of tax burden is a very important index for comparison of international effectiveness of tax systems, whereas the existence of essentially different methods does not create necessary conditions. Thus the assessment methods of tax burden encountered most frequently in the scientific literature have been distinguished, identified and characterized in this article. After their advantages and disadvantages have been analyzed, the assessment model of tax burden is created, which allows assessing the size of tax burden more objectively with regard to Lithuania and other foreign countries that have different tax systems, and which suit for interstate comparisons.DOI: http://dx.doi.org/10.5755/j01.em.17.3.2089
 
Publisher Kaunas University of Technology
 
Contributor —
 
Date 2012-08-08
 
Type —
—
 
Format application/pdf
 
Identifier http://www.eejournal.ktu.lt/index.php/Ekv/article/view/2089
10.5755/j01.em.17.3.2089
 
Source ECONOMICS AND MANAGEMENT; Vol 17, No 3 (2012); 823-828
EKONOMIKA IR VADYBA; Vol 17, No 3 (2012); 823-828
 
Language en
 
Rights Autorių teisės yra apibrėžtos Lietuvos Respublikos autorių teisių ir gretutinių teisių įstatymo 4-37 straipsniuose.
Copyright terms are indicated in the Republic of Lithuania Law on Copyright and Related Rights, Articles 4-37.