Science – Future of Lithuania / Mokslas – Lietuvos Ateitis, Vol 8, No 2 (2016)

Research of the Taxation Justice and the Social Responsibility

Ilona Skačkauskienė (Vilnius Gediminas Technical University, Lithuania)
Jelena Valentinovič (Vilnius Gediminas Technical University, Lithuania)


The article deals with the content of taxation justice, it’s value and compatibility with other principles of taxation, analyses the features of the Lithuanian tax system formation. The article ex¬amines the conception of social responsibility and it’s possibilities for assessment too. The research findings show that the principle of taxation justice is implemented only partially in Lithuania. The assessment of social responsibility through quantitative and qualitative indexes shows that some of its principles in Lithuania are being implemented more successful. However, it should be noted that significant amounts of funds for these initiatives and projects are received from the EU. It is very important to continue all the projects when funding from the EU runs out.

Article in: Lithuanian

Article published: 2016-06-08

Keyword(s): tax; taxation justice; horizontal equity; vertical equity; social responsibility; evaluation.

DOI: 10.3846/mla.2016.896

Full Text: PDF pdf

Science – Future of Lithuania / Mokslas – Lietuvos Ateitis ISSN 2029-2341, eISSN 2029-2252
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 License.