Taxation of individual activity in Europe: case study of Poland, Lithuania, Ukraine

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Collection:
Mokslo publikacijos / Scientific publications
Document Type:
Žurnalų straipsniai / Journal articles
Language:
Anglų kalba / English
Title:
Taxation of individual activity in Europe: case study of Poland, Lithuania, Ukraine
Authors:
In the Journal:
Vadybos mokslas ir studijos - kaimo verslų ir jų infrastruktūros plėtrai Management theory and studies for rural business and infrastructure development, 2022, 44, 3, 302-312
Subject Category:
LT
Lenkija (Poland); Ukraina (Ukraine); Lietuva (Lithuania); Mokesčiai / Taxation; Nacionalinė sąskaityba. Pajamos / National accounts. Income; Verslas / Business.
Summary / Abstract:

ENThe 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 analytical 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. Keywords: income, optimization, individual activity, taxation, taxes.

DOI:
10.15544/mts.2022.31
ISSN:
1822-6760; 2345-0355
Subject:
Ekonomika / Economics
Permalink:
https://www.lituanistika.lt/content/100592
Updated:
2026-02-25 13:52:36
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