Tarpukario Lietuvos mokesčiai šiuolaikinės Lietuvos mokesčių teisės požiūriu

LTReikšminiai žodžiai: Mokesčiai; Taxes.

ENAnalysis of tax concept, features, types and functions applied in the interwar Lithuania shows that there are certain classical elements in the modern Lithuanian tax law which can be found in the interwar Lithuanian law, however, there are respective differences as well due to which the individual features of both these Lithuanian tax systems of different time period reveals. The external form (i.e. legal norms) and respective elements (i.e. implementation of the main and additional Corporate Income Taxes, progressive nature of these taxes, the upper limit of the tax rate, Corporate Income Taxes-exemption applied to low-profit private companies) in fact corresponds to the legal regulation practice applied in the Russian empire, latter – USSR, and partly to interwar France and Germany. Thus, legal regulation in this sphere applied in interwar Lithuania is not authentic. In comparison to the modern Lithuanian tax law, the uniqueness of the interwar Lithuania was related to the allocation of lower tax burden to big business (i.e. companies which were liable to provide financial statements to the public). However, such regulation should have been amended due to negative impact on middle-profit companies from the long-term perspective. [From the publication]