Tiesioginių ir netiesioginių mokesčių poveikio pramonei analizė bei vertinimas pasirinktose EBPO šalyse
Analysis and Evaluation of Direct and Indirect Tax Effects on Industry in Selected OECD countries
Author(s): Violeta Pukelienė, Kristina Juozėnaitė, Monika DidžgalvytėSubject(s): Economy, Business Economy / Management
Published by: Vytauto Didžiojo Universitetas
Keywords: Taxes; Direct; Indirect; Industry; Manufacturing;
Summary/Abstract: The aim of this article is to assess the impact of direct and indirect taxes on the industry in selected OECD countries. Changes in the manufacturing sector and the sector of advanced technology were analyzed during 2000–2010, examining four types of taxes: personal income, corporate income, excise and value added. In most cases the taxes (as selected variables) were not statistically significant, but based on the results it may be maintained that the taxes’ changes has an influence on production of luxury commodities.
Journal: Taikomoji ekonomika: sisteminiai tyrimai
- Issue Year: 11/2017
- Issue No: 2
- Page Range: 85-103
- Page Count: 19
- Language: Lithuanian
