<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>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.</p>
</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.

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

Management Theory and Studies for Rural Business and Infrastructure Development

This work is licensed under the Creative Commons Attribution 4.0 International License.

The main problem addressed in the publication is the differences in the taxation of individual activities in the analyzed countries. The issue is exceptionally...

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

Publié en ligne: 01 nov. 2022

Pages: 302 - 312

Reçu: 09 juil. 2022

Accepté: 11 juil. 2022

DOI: https://doi.org/10.15544/mts.2022.31

Mots clés
income, optimization, individual activity, taxation, taxes

© 2022 Jeremiasz Kalus et al., published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

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

Publié en ligne: 01 nov. 2022

Pages: 302 - 312

Reçu: 09 juil. 2022

Accepté: 11 juil. 2022

DOI: https://doi.org/10.15544/mts.2022.31

Mots clésincome, optimization, individual activity, taxation, taxes

© 2022 Jeremiasz Kalus et al., published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

Mots clés
income, optimization, individual activity, taxation, taxes