Tax burden on small business entities (the case of Lithuania) and the opportunities for benchmarking the system into the national economy under the conditions of Ukraine's post-war development

Overview & Synopsis

This scientific study includes a comparative analysis of the tax burden on business entities in European Union countries, using Lithuania as a case study, and explores the possibility of its implementation in Ukraine’s wartime and post-war national economic system based on a benchmarking approach. Proposals have been developed for the implementation of an effective tax mechanism for small business entities, taking into account the experience of European Union countries. Relevant conclusions of the scientific research have been drawn.