Republic of Lithuania : Selected Issues.

This Selected Issues paper examines the reasons behind Lithuania's low tax-GDP ratio relative to the European Union (EU). At end-2015, Lithuania had nearly the lowest tax-GDP ratio in the EU, along with Bulgaria and Romania. The tax revenue shortfall relative to the EU is for the most part attr...

Täydet tiedot

Bibliografiset tiedot
Yhteisötekijä: International Monetary Fund. European Dept
Aineistotyyppi: Aikakauslehti
Kieli:English
Julkaistu: Washington, D.C. : International Monetary Fund, 2017.
Sarja:IMF Staff Country Reports; Country Report ; No. 2017/178
Linkit:Full text available on IMF
Kuvaus
Yhteenveto:This Selected Issues paper examines the reasons behind Lithuania's low tax-GDP ratio relative to the European Union (EU). At end-2015, Lithuania had nearly the lowest tax-GDP ratio in the EU, along with Bulgaria and Romania. The tax revenue shortfall relative to the EU is for the most part attributable to weak tax administration and tax policy, with the structure of the economy playing a secondary role. The second largest contribution to the tax revenue shortfall relative to the EU comes from social security contributions. The shortfall is driven primarily by the structure of the economy, and to a smaller extent by tax administration.
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Ulkoasu:1 online resource (47 pages)
Aineistotyyppi:Mode of access: Internet
ISSN:1934-7685
Pääsy:Electronic access restricted to authorized BRAC University faculty, staff and students