Gyventojų pajamų mokesčio analizė

• Main Author: Normantaitė, Renata
• Other Authors: Lakis, V.
• Format: Dissertation
• Language: Lithuanian
• Published: Lithuanian Academic Libraries Network (LABT) 2005
• Subjects: Marketing and Administration; Apmokestinimo principai; Taxing; Objektas; Object; Tariffs; Sumokėjimas; Tarifai; Taxation; Accountancy; Mokesčio reforma; Mokėtojai; Apmokestinimas; Taxpayer; Gyventojų pajamų mokestis; Payment; Deklaracijos pateikimas; Declaration of taxable income; Mokesčio administravimas; Taxation principle; Tax administration; Income tax
• Online Access: http://vddb.library.lt/fedora/get/LT-eLABa-0001:E.02~2005~D_20050526_125912-55372/DS.005.0.01.ETD

The object of this research is the Personal Income Tax Research aim – to analyze of personal income tax, its administration in theory and practical activity, formulate proposals for a further personal income tax improvement. Objectives: - to exhibit tax essentiality, taxation principle; - to give shot overview of personal income tax history and personal income tax in foreign countries; - to analyze of personal income tax, to present its merits and demerits; - to analyze administration of personal income tax; - formulate proposals for a further personal income tax improvement Research methods: logical and comparative analysis and synthesis by specialized, Lithuanian and foreign authors, methods of logical and graphic modeling.