Mokesčių vengimo reiškinio analizė, atsižvelgiant į socialinių mokslų sąveiką.
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This article deals with problem of tax evasion as negative phenomenon to the society and the need to consolidate the achievements of social sciences in order to reduce it. The article consists of three parts. The conception of tax evasion is revealed in the first part of this article. This conception varies depending on means of investigation of this phenomenon. This article analyses tax evasion as a problem of all branches of law, i. e. why it is revealed through violations of law such as administrative infringements, misdemeanors and criminal acts. The tax evasion as legal problem is analyzed in the second part of this article. Tax evasion’s negative influence to state’s legal system is revealed. Tax evasion’s contradiction with persons’ constitutional obligations set in the Constitution is stressed and Lithuania’s societies negative attitude to this constitutional obligation is revealed.
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