| dc.contributor.author | Karlavičienė, Birutė | |
| dc.date.accessioned | 2023-09-18T20:30:23Z | |
| dc.date.available | 2023-09-18T20:30:23Z | |
| dc.date.issued | 1995 | |
| dc.identifier.uri | https://etalpykla.vilniustech.lt/handle/123456789/150525 | |
| dc.description.abstract | 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. | eng |
| dc.format.extent | p. 242-248 | |
| dc.format.medium | tekstas / txt | |
| dc.language.iso | lit | |
| dc.title | Naujoji Švedijos mokesčių sistema | |
| dc.title.alternative | New Swedish taxation system | |
| dc.type | Straipsnis nerecenzuotame konferencijos darbų leidinyje / Paper in a non peer-reviewed conference publication | |
| dcterms.references | 0 | |
| dc.type.pubtype | P2 - Straipsnis nerecenzuotame konferencijos darbų leidinyje / Article in an un-reviewed conference proceedings | |
| dc.contributor.institution | Vilniaus Gedimino technikos universitetas | |
| dc.contributor.faculty | Verslo vadybos fakultetas / Faculty of Business Management | |
| dc.subject.researchfield | S 004 - Ekonomika / Economics | |
| dc.subject.lt | mokesčių sistema | |
| dc.subject.lt | mokesčių mokėtojų kategorijos | |
| dc.subject.lt | apmokestinamos pajamos | |
| dc.subject.en | taxation system | |
| dc.subject.en | tax administration | |
| dc.subject.en | taxpayers | |
| dcterms.sourcetitle | 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 | |
| dc.publisher.name | Technika | |
| dc.publisher.city | Vilnius | |
| dc.identifier.doi | 9986051746 | |
| dc.identifier.elaba | 66458050 | |
