Regulation of the Compatibility of Tax-Liability Aggravating Factors with the Requirements of the Protection of Human Rights and Fundamental Freedoms | Zendy

Povilas Gruodis | Zendy

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Regulation of the Compatibility of Tax-Liability Aggravating Factors with the Requirements of the Protection of Human Rights and Fundamental Freedoms

Author(s) -

Povilas Gruodis

Publication year - 2019

Publication title -

teisė

Language(s) - English

Resource type - Journals

eISSN - 2424-6050

pISSN - 1392-1274

DOI - 10.15388/teise.2019.113.3

Subject(s) - liability , fundamental rights , law and economics , human rights , business , aggravating factor , political science , public economics , law , economics , accounting , medicine , dermatology

This article represents the results of an analysis focused on the protection of human rights and fundamental freedoms and tax norms provided in Article No. 140, Part. 4 of the Law on Tax Administration of the Republic of Lithuania, where a list of tax-liability aggravating factors is provided. The results of the analysis are provided in the conclusions, together with recommendations on how to improve the present regulation.

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