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BENDRŲJŲ MAKROEKONOMINIŲ VEIKSNIŲ POVEIKIO ŠALIES MOKESČIŲ KULTŪROS POKYČIAMS VERTINIMAS

Economics and Management

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Title BENDRŲJŲ MAKROEKONOMINIŲ VEIKSNIŲ POVEIKIO ŠALIES MOKESČIŲ KULTŪROS POKYČIAMS VERTINIMAS
 
Creator Maksvytienė, Inga; Vytauto Didžiojo universitetas
Dapkus, Mindaugas; Vytauto Didžiojo universitetas
 
Subject tax culture; tax culture expression; tax macroeconomic indicators; participants of tax system; general macroeconomic factors of tax culture
 
Description 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.DOI: http://dx.doi.org/10.5755/j01.em.17.3.2125
 
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/2125
10.5755/j01.em.17.3.2125
 
Source ECONOMICS AND MANAGEMENT; Vol 17, No 3 (2012); 996-1002
EKONOMIKA IR VADYBA; Vol 17, No 3 (2012); 996-1002
 
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.