Increased tax rates in the taxation system of the Republic of Lithuania
The subject. The research covers analysis of legal regulation that sets the increased tax rate instrument and the comparison of this instrument with other similar legal instruments.The purpose of the article is to clarify the content of the increased tax rate as legal instrument of taxation, its pla...
Main Authors: | , |
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Format: | Article |
Language: | Russian |
Published: |
Dostoevsky Omsk State University
2020-07-01
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Series: | Pravoprimenenie |
Subjects: | |
Online Access: | https://enforcement.omsu.ru/jour/article/view/304 |