Local government authority in the area of taxing in the Republic of Lithuania

Bronius Sudavičius


Local administrative units are guaranteed the right to self-government by Article 119 of the Constitution of the Republic of Lithuania. In order to implement this constitutional right, self-government institutions (local authorities) must obtain certain powers in managing public finance that they administer. The article deals with the question of competence enjoyed by local self-government institutions in the field of tax regulation.


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Print ISSN: 1643-8175, Online ISSN: 2451-0955, DOI prefix: 10.19197, Principal Contact: tbr@wsb.torun.pl