Litewskie i rosyjskie ulgi i zwolnienia w podatku dochodowym od osób prawnych

ENTax reliefs and tax exemptions are considered an important tool in developing social and tax policy of a state. Being a mechanism to reduce the burden of taxation they may help to promote economic development of the state, stimulate economic growth and in part of regulation that provides governmental support to those in the country who most require. Among others there are legal entities obliged to pay corporation income tax. That is why the aim of this paper is to carry out a comparative analysis of tax reliefs and tax exemption separately in Lithuania Republic and Russian Federation. Final part of article are conclusions.