Open AccessRegulation 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.