Taxation of Individual Activity in Europe: Case Study of Poland, Lithuania, Ukraine

Kalus Jeremiasz (), Žukovskis Jan () and Punda Aleksander ()
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Kalus Jeremiasz: University of Silesia, Poland
Žukovskis Jan: Prof., Vytautas Magnus University, Lithuania
Punda Aleksander: Khmelnytskyi National University, Ukraine

Management Theory and Studies for Rural Business and Infrastructure Development, 2022, vol. 44, issue 3, 302-312

Abstract: The main problem addressed in the publication is the differences in the taxation of individual activities in the analyzed countries. The issue is exceptionally topical because nowadays, the international organization of a business is one of the most critical aspects of its operation, and the reduction of public and legal burdens manifests itself in a very significant way concerning the profitability of certain ventures. The aim of the article is to determine in which of the countries in question the most favorable business conditions exist from a tax perspective. The article will use comparative and analytical legal methods concerning the legislations of the analyzed jurisdictions. Preliminary research indicates that the most favorable taxation conditions for a individual activity are found in Lithuania; however, to draw broad conclusions, it is also necessary to refer to other aspects that may deviate from the assumptions.

Keywords: income; optimization; individual activity; taxation; taxes (search for similar items in EconPapers)
JEL-codes: H21 H24 H25 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:mtrbid:v:44:y:2022:i:3:p:302-312:n:5

DOI: 10.15544/mts.2022.31

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