| Abstract [eng] |
Some share of national revenue is accumulated in the national budget of the Republic of Lithuania. This share is designated to economical, social spheres and to perform other functions of the state, therefore it is necessary to collect sufficient revenue to the national budget. In the present paper, there is performed the analysis of the national revenue of the Republic of Lithuania as well as the assessment of the tendencies of fluctuation thereof is presented. The conceptual part of the Master’s Thesis includes the analysis of theoretical aspects of formation of national revenue. Whereas the most revenue consists of taxes, a very special attention is paid on the analysis of the essence and system thereof as well as the role forming the state budget. In the practical part of the Master’s Thesis, there analysed the tendencies of the national revenue of the Republic of Lithuania as well as their structural changes in the period 2000-2009 are discussed, focusing on the fluctuation of the main taxes (value added tax, resident income-tax, corporation tax and excises); the main reasons, which caused such fluctuation are established and the burden of taxes is evaluated. |
