TY - JOUR
TI - Konkurencyjność systemu podatkowego Litwy na tle krajów Unii Europejskiej
AU - Grynia, Alina
TI - Konkurencyjność systemu podatkowego Litwy na tle krajów Unii Europejskiej
AB - 
	The diversity of tax systems in the EU encourages tax competition, which generally means providing foreign investors with better and more convenient solutions. National business may also consider the possibility of relocating to another country that offers better conditions for doing business, for example through lower tax burden or tax preferences. The purpose of this article is to assess the Lithuanian tax system in terms of its competitiveness compared to other tax systems in the European Union taking into consideration the amount of the total tax burden, nominal and real rates of corporate income tax, and pro-investment tax credits. The competitiveness of the Lithuanian tax system is also verified by an assessment of friendliness to entrepreneurs based on the Paying Taxes reports.
VL - 2014
IS - Tom 33
PY - 2015
SN - 2300-6102
C1 - 2353-9496
SP - 125
EP - 139
DO - 10.4467/23539496IB.13.009.2394
UR - https://ejournals.eu/czasopismo/ibage/artykul/konkurencyjnosc-systemu-podatkowego-litwy-na-tle-krajow-unii-europejskiej
KW - international tax competition
KW - business taxes
KW - Lithuania Klasyfikacja JEL: