dc.rights.license | Kūrybinių bendrijų licencija / Creative Commons licence | en_US |
dc.contributor.author | Juruss, Maris | |
dc.contributor.author | Šmite-Roķe, Baiba | |
dc.contributor.author | Zeila, Anita | |
dc.date.accessioned | 2024-07-08T10:29:32Z | |
dc.date.available | 2024-07-08T10:29:32Z | |
dc.date.issued | 2022 | |
dc.date.submitted | 2022-03-07 | |
dc.identifier.isbn | 9786094762888 | en_US |
dc.identifier.issn | 2029-4441 | en_US |
dc.identifier.uri | https://etalpykla.vilniustech.lt/handle/123456789/154598 | |
dc.description.abstract | Tax policy, tax progressivity, and income redistribution from higher to lower income earnings are effective economic measures for reducing inequality. The aim of the paper is to elaborate principles of measurement of consumption tax impact on income inequality or level of consumption tax regressivity. The objectives are to compare methods for evaluation of income and consumption tax impact to income inequality and to find the possible solutions how to measure consumption tax impact to income inequality. As result was developed a specially designed method which can be used for evaluation of consumption tax impact to income inequality, as well as an appropriate measurement is recommended. | en_US |
dc.format.extent | 7 p. | en_US |
dc.format.medium | Tekstas / Text | en_US |
dc.language.iso | en | en_US |
dc.relation.uri | https://etalpykla.vilniustech.lt/handle/123456789/154478 | en_US |
dc.rights | Attribution 4.0 International | en_US |
dc.rights.uri | http://creativecommons.org/licenses/by/4.0/ | en_US |
dc.source.uri | https://bm.vgtu.lt/index.php/verslas/2022/paper/view/842 | en_US |
dc.subject | income inequality | en_US |
dc.subject | income redistribution | en_US |
dc.subject | tax policy | en_US |
dc.subject | consumption taxes | en_US |
dc.subject | tax regressivity | en_US |
dc.title | The method for evaluation of consumption tax regressivity | en_US |
dc.type | Konferencijos publikacija / Conference paper | en_US |
dcterms.accessRights | Laisvai prieinamas / Openly available | en_US |
dcterms.accrualMethod | Rankinis pateikimas / Manual submission | en_US |
dcterms.alternative | Advanced economic development | en_US |
dcterms.dateAccepted | 2022-04-04 | |
dcterms.issued | 2022-05-13 | |
dcterms.license | CC BY | en_US |
dcterms.references | 39 | en_US |
dc.description.version | Taip / Yes | en_US |
dc.contributor.institution | Riga Technical University | en_US |
dcterms.sourcetitle | 12th International Scientific Conference “Business and Management 2022” | en_US |
dc.identifier.eisbn | 9786094762895 | en_US |
dc.identifier.eissn | 2029-929X | en_US |
dc.publisher.name | Vilnius Gediminas Technical University | en_US |
dc.publisher.name | Vilniaus Gedimino technikos universitetas | en_US |
dc.publisher.country | Lithuania | en_US |
dc.publisher.country | Lietuva | en_US |
dc.publisher.city | Vilnius | en_US |
dc.description.fundingorganization | European Regional Development Fund (ERDF) | en_US |
dc.description.fundingorganization | European Social Fund | en_US |
dc.description.grantname | Support to international cooperation projects in research and innovation of RTU | en_US |
dc.description.grantname | Strengthening of PhD students and academic personnel of Riga Technical University and BA School of Business and Finance in the strategic fields of specialization | en_US |
dc.description.grantnumber | 1.1.1.5/18/I/008 grant numbers 1111, 2222 | en_US |
dc.description.grantnumber | 8.2.2.0/20/I/008 | en_US |
dc.identifier.doi | https://doi.org/10.3846/bm.2022.842 | en_US |