Received: 2017-02-20  |  Accepted: 2017-09-26

Title

Identification of the complex tax system evaluation criteria: theoretical aspect


Abstract

Recently, the countries try to attract more foreign investments, improve the standard of living in the country and improve not only macroeconomic but also the indicators of the personal life satisfaction. More and more attention is paid to the tax system reorganization and evaluation. However, the different evaluation methods of the tax system can give different results and for this reason, there is not so simple to choose the right method or complex. The research was done with purpose to find out, which method of the evaluation of the tax system would be the most acceptable. On the basis of the results of the empirical study, there were identified the complex tax system evaluation criteria. According to them, the country, taking into account its specific characteristics, can compose the suitable complex tax system evaluation model. It can help to evaluate the country’s tax system in the most objectively way.


Keywords

evaluation of the tax system, principles of the taxation, the methodology of the evaluation


JEL classifications

H20 , H71


URI

http://jssidoi.org/jssi/papers/papers/view/267


DOI

10.9770/jssi.2017.7.2(7)

Authors

Giriūnienė, Gintarė
Mykolas Romeris University
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Giriūnas, Lukas
Mykolas Romeris University
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Title

Journal of Security and Sustainability Issues


Issue date

2017


ISSN

ISSN 2029-7017 (print)
ISSN 2029-7025 (online)

Cited

Google Scholar

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