Taxation of Individual Activity in Europe: Case Study of Poland, Lithuania, Ukraine.
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Дата
2022
Автори
Пунда, Олександр Олегович
Kalus, Jeremiasz
Žukovskis, Jan
Назва журналу
Номер ISSN
Назва тому
Видавець
Vytautas Magnus University. Lithuania.
Анотація
Abstract
The main problem addressed in the publication is the differences in the taxation of individual activities in the analyzed countries. The issue is exceptionally topical because nowadays, the international organization of a business is one of the most critical aspects of its operation, and the reduction of public and legal burdens manifests itself in a very significant way concerning the profitability of certain ventures. The aim of the article is to determine in which of the countries in question the most favorable business conditions exist from a tax perspective. The article will use comparative and analyt-ical legal methods concerning the legislations of the analyzed jurisdictions. Preliminary research indicates that the most favorable taxation conditions for a individual activity are found in Lithuania; however, to draw broad conclusions, it is also necessary to refer to other aspects that may deviate from the assumptions
Опис
Indexing. The journal is indexed by the international databases: Clarivate Analytics Web of Science Core Collection, Emerging Sources Citation Index (ESCI), EBSCO, Business Source Complete, CAB Abstracts, Ulrich’s, DOAJ, OAJI, IndexCopernicus, ERIH PLUS, AcademicKeys.com, Google Scholar
Ключові слова
income, optimization, individual activity, taxation, taxes
Бібліографічний опис
Aleksander Punda, Jeremiasz Kalus, Jan Žukovskis Taxation of Individual Activity in Europe: Case Study of Poland, Lithuania, Ukraine. Management Theory and Studies for Rural Business and Infrastructure Development. 2022. Vol. 44. No. 3: 302-312.