User Guide
Why can I only view 3 results?
You can also view all results when you are connected from the network of member institutions only. For non-member institutions, we are opening a 1-month free trial version if institution officials apply.
So many results that aren't mine?
References in many bibliographies are sometimes referred to as "Surname, I", so the citations of academics whose Surname and initials are the same may occasionally interfere. This problem is often the case with citation indexes all over the world.
How can I see only citations to my article?
After searching the name of your article, you can see the references to the article you selected as soon as you click on the details section.
 Views 4
 Downloands 2
4-OSIOS PRAMONĖS REVOLIUCIJOS IŠŠŪKIAI MOKESČIŲ SISTEMAI IR PERTVARKOS KRYPTYS
2020
Journal:  
Management Theory and Studies for Rural Business and Infrastructure Development
Author:  
Abstract:

Abstract The 4th Industrial Revolution can be seen as the environment of modern economic, social and cultural progress, in which all current evolutionary processes are based on digital systems. These processes pose challenges for tax systems, such as robotization, digitalization and other technological innovations. The tax system must adapt to the changes caused by the 4th Industrial revolution, use their potential and ensure economic development, stable budget revenues and fair and proportional distribution of taxes. Research problem: what are the possible directions of reforming the tax system in the context of the challenges of the 4th Industrial revolution to ensure sufficient tax revenues? The aim of the study is to identify the problems faced by the tax system as a result of the 4th Industrial revolution, and possible directions of restructuring. To achieve this aim, the research of scientists and expert opinions of international organizations were analyzed and systematized using the methods of operationalization, systematic analysis, induction and deduction. The obtained results of the study provide two directions for restructuring tax systems: introduction of new taxes and the reorganization of existing tax systems by adapting them to new conditions in the context of technological progress. Further studies, after assessing and justifying the possibilities of reforming the tax system, can provide recommendations for maintaining a balanced budget of the country.

Keywords:

0
2020
Author:  
Citation Owners
Information: There is no ciation to this publication.
Similar Articles






Management Theory and Studies for Rural Business and Infrastructure Development

Journal Type :   Uluslararası

Metrics
Article : 254
Cite : 67
2023 Impact : 0.043
Management Theory and Studies for Rural Business and Infrastructure Development