Mokesčių kultūra ir jos įtaka mokesčių efektyvumui
TAX CULTURE AND ITS IMPACT ON TAX EFFICIENCY
Author(s): Kristina Šinkūnienė, Violeta PukelienėSubject(s): Economy
Published by: Vytauto Didžiojo Universitetas
Keywords: mokesčių kultūra; mokesčių mokėtojas; mokesčių administratorius; apmokestinimo principai; apmokestinimo instrumentarijus; mokesčių efektyvumas. tax culture; tax payer; tax administrator; tax paying principles; tax paying tool; tax effectiveness.
Summary/Abstract: The paper highlights foreign experience in the formation of tax culture and discusses the conception of tax culture perceived by different authors as well as the influence of macro surrounding factors on tax culture. The authors present the methodology of estimating the influence of tax culture on the effectiveness of national budget.
Journal: Organizacijų vadyba: sisteminiai tyrimai
- Issue Year: 2005
- Issue No: 33
- Page Range: 141-157
- Page Count: 16
- Language: Lithuanian