E. Bikas, Associate Professor of Department of Finance Vilnius University, Lithuania, G. Keliuotytė-Staniulėnienė, Doctoral Student at Department of Finance Vilnius University, Lithuania TAX SYSTEMS OF THE MEMBER STATES OF THE EUROPEAN UNION

This article contains analysis of the tax systems of the member states of the European Union. Despite the numerous EU tax harmonization initiatives, national tax systems still have some differences. In order to evaluate these differences a comparative analysis of these tax systems is performed.

Keywords: tax systems, tax equity, tax efficiency, tax administration.

DOI: http://dx.doi.org/10.17721/1728-2667.2013/145-4/7



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