Use this url to cite publication: https://hdl.handle.net/20.500.14911/150525
Naujoji Švedijos mokesčių sistema
Publication Type (CRIS)
Straipsnis nerecenzuojamoje Lietuvos tarptautinės konferencijos medžiagoje / Article in non-peer-reviewed Lithuanian international conference proceedings (P2b)
Publication Type (eLABa)
Straipsnis nerecenzuotame konferencijos darbų leidinyje / Article in an un-reviewed conference proceedings (P2)
Author(s)
Title
Naujoji Švedijos mokesčių sistema
Birutė Karlavičienė
Title in other language
New Swedish taxation system
Is part of
Verslas ir vadyba '95 : tarptautinės konferencijos, įvykusios Vilniuje 1995 m.gegužės mėn. 2-4 d., medžiaga = Business and management '95 : material of the international conference held in Vilnius 2-4 May, 1995, vol. 1
Published In
| Year | Start Page | End Page |
|---|---|---|
1995 | 242 | 248 |
Publisher
Vilnius : Technika, 1995
Extent
p. 242-248
Science / Art Area
Socialiniai mokslai / Social sciences (S)
Field of Science / Art
Ekonomika / Economics (S004)
Abstract (en)
The 1991 tax reform rewamps most of the Swedish tax system. The new corporate tax recognizes only one source of income. The individual income tax is divided in earned and unearned income, which are taxed at different rates. Resident taxpayers are taxed on a world wide basis, and non resident are taxed only on Swedish source income. The tax administration is exercised in common and almost identical for all taxpayers, but taxation principles differ considerably. The double tax network is extensive.
Resource Type (COAR)
TextConference outputConference proceedingsConference paper
Language
Lietuvių / Lithuanian (lt)
Country
Lietuva / Lithuania (LT)
Owning collection
ISBN (of the container)
998605172X
eLABa ID
66458050