01-04-2011
For the last few years we have been repeatedly showing the vices and negative effects of the progressive taxation, repeating them again in our analysis regarding the amendments to the Law of Personal Income Tax in which we proposed to not approve this project.
LFMI Policy Analyst K. Leontjeva published a commentary on progressive taxation in the daily Lietuvos žinios “Envy + Pride = progressive taxation.”

The introduction of voluntary common consolidated corporate tax base would increase the risk of it becoming mandatory, and would not help to achieve the set goals

18-04-2011
Even though the current EC proposal to apply the common consolidated corporate tax base (CCCTB) voluntarily might look appealing to business, however, the creation of this system would be a first step towards the mandatory application of CCCTB to all firms. The tax base described in the proposal would increase the existing tax base in Lithuania, thus if CCCTB would become mandatory it is possible that the tax burden for Lithuanian firms would increase. Lithuania would lose the possibility to use a more transparent and simple corporate tax base as competitive advantage.