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

Author

Listed:
  • Kalus Jeremiasz

    (University of Silesia, Poland)

  • Žukovskis Jan

    (Prof., Vytautas Magnus University, Lithuania)

  • Punda Aleksander

    (Khmelnytskyi National University, Ukraine)

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.

Suggested Citation

  • Kalus Jeremiasz & Žukovskis Jan & Punda Aleksander, 2022. "Taxation of Individual Activity in Europe: Case Study of Poland, Lithuania, Ukraine," Management Theory and Studies for Rural Business and Infrastructure Development, Sciendo, vol. 44(3), pages 302-312, September.
    • Handle: RePEc:vrs:mtrbid:v:44:y:2022:i:3:p:302-312:n:5
    DOI: 10.15544/mts.2022.31
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    More about this item

    Keywords

    income; optimization; individual activity; taxation; taxes;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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