The perspectives on fat taxation in Lithuania: theoretical aspect
The scientific article analyzes the fat tax and perspectives of its application in Lithuania, because the problem of increasing obesity index has been encountered in the world. Recently the introduction of such tax has caused numerous discussions on the international level, and thus resulted in appe...
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| Format: | Article |
| Language: | English |
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Vilnius Gediminas Technical University
2012-06-01
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| Series: | Business: Theory and Practice |
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| Online Access: | https://journals.vgtu.lt/index.php/BTP/article/view/8635 |
| _version_ | 1827362785637433344 |
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| author | Gintarė Giriūnienė |
| author_facet | Gintarė Giriūnienė |
| author_sort | Gintarė Giriūnienė |
| collection | DOAJ |
| description | The scientific article analyzes the fat tax and perspectives of its application in Lithuania, because the problem of increasing obesity index has been encountered in the world. Recently the introduction of such tax has caused numerous discussions on the international level, and thus resulted in appearance of new researches. The fundamental methods of how to calculate and assess the tax were determined. One of the main methods is the taxation of smokers or obese persons, which is applied in several states of the USA at present. However, the discriminating features of the fat tax result in linking of such taxation to certain commodities or products, which contain more saturated fats or salt and sugar. The taxation practice of such character has been present in the European countries already. Thus, in this scientific article the research was done in order to learn the perspectives of fat tax in Lithuania using the analysis of statistical data and theoretical survey of assessment of taxation effectiveness for this purpose. |
| first_indexed | 2024-03-08T07:34:30Z |
| format | Article |
| id | doaj.art-b41eced726fd4a2599fe428ac17d682d |
| institution | Directory Open Access Journal |
| issn | 1648-0627 1822-4202 |
| language | English |
| last_indexed | 2024-03-08T07:34:30Z |
| publishDate | 2012-06-01 |
| publisher | Vilnius Gediminas Technical University |
| record_format | Article |
| series | Business: Theory and Practice |
| spelling | doaj.art-b41eced726fd4a2599fe428ac17d682d2024-02-02T19:38:06ZengVilnius Gediminas Technical UniversityBusiness: Theory and Practice1648-06271822-42022012-06-0113210.3846/btp.2012.12The perspectives on fat taxation in Lithuania: theoretical aspectGintarė Giriūnienė0Kaunas University of Technology, Laisvės al. 55, LT-44309 Kaunas, LithuaniaThe scientific article analyzes the fat tax and perspectives of its application in Lithuania, because the problem of increasing obesity index has been encountered in the world. Recently the introduction of such tax has caused numerous discussions on the international level, and thus resulted in appearance of new researches. The fundamental methods of how to calculate and assess the tax were determined. One of the main methods is the taxation of smokers or obese persons, which is applied in several states of the USA at present. However, the discriminating features of the fat tax result in linking of such taxation to certain commodities or products, which contain more saturated fats or salt and sugar. The taxation practice of such character has been present in the European countries already. Thus, in this scientific article the research was done in order to learn the perspectives of fat tax in Lithuania using the analysis of statistical data and theoretical survey of assessment of taxation effectiveness for this purpose.https://journals.vgtu.lt/index.php/BTP/article/view/8635fat taxtaxation methodsobesitytaxation of food productstax policystatistical analysis |
| spellingShingle | Gintarė Giriūnienė The perspectives on fat taxation in Lithuania: theoretical aspect Business: Theory and Practice fat tax taxation methods obesity taxation of food products tax policy statistical analysis |
| title | The perspectives on fat taxation in Lithuania: theoretical aspect |
| title_full | The perspectives on fat taxation in Lithuania: theoretical aspect |
| title_fullStr | The perspectives on fat taxation in Lithuania: theoretical aspect |
| title_full_unstemmed | The perspectives on fat taxation in Lithuania: theoretical aspect |
| title_short | The perspectives on fat taxation in Lithuania: theoretical aspect |
| title_sort | perspectives on fat taxation in lithuania theoretical aspect |
| topic | fat tax taxation methods obesity taxation of food products tax policy statistical analysis |
| url | https://journals.vgtu.lt/index.php/BTP/article/view/8635 |
| work_keys_str_mv | AT gintaregiriuniene theperspectivesonfattaxationinlithuaniatheoreticalaspect AT gintaregiriuniene perspectivesonfattaxationinlithuaniatheoreticalaspect |