| Title |
Fizinių asmenų mokesčių vengimo masto mažinimo galimybių tyrimas / |
| Translation of Title |
Research of individual tax avoidance scale reduction feasibility. |
| Authors |
Barkauskas, Mantas |
| Full Text |
|
| Pages |
107 |
| Keywords [eng] |
state revenue ; shadow economy ; personal tax evasion |
| Abstract [eng] |
In this study factors affecting the personal tax evasion have been investigated. It was found out that the most important determinants of tax evasion can be divided into three categories: economic, demographic and behavioural, which includes internal morale and motivation. Methods of relative changes, comparative, correlation, regression and sensitivity analysis were used when analysing the data. Discovered extent of shadow economy and main determinants of economic and social personal tax evasion were presented and possible solutions were suggested. |
| Dissertation Institution |
Kauno technologijos universitetas. |
| Type |
Master thesis |
| Language |
Lithuanian |
| Publication date |
2017 |
