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...

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Bibliographic Details
Main Authors: Bronius Sudavicius, Martynas Endrijaitis
Format: Article
Language:Russian
Published: Dostoevsky Omsk State University 2020-07-01
Series:Pravoprimenenie
Subjects:
Online Access:https://enforcement.omsu.ru/jour/article/view/304