| Abstract [eng] |
The topic of charges as a constitutional form of public revenue is analyzed in the master's thesis, examining the legal regulation, the thoughts and conclusions presented by legal scholars, and the conclusions presented in the practice of the Constitutional Court. The analysis begins with a historical review of the year 1922, 1928 and 1938 Constitutions to find out what tax relations were regulated at the time by the highest state acts and to what extent charges were regulated. Moreover, the importance of the year 1992 Constitution in the context of financial and tax law is discussed. The second part of the paper focuses on the discussion of taxes. The concept of taxes, features and other peculiarities are analyzed, legal regulation, doctrinal provisions, and interpretations of the Constitutional Court are indicated. Other mandatory payment and different forms of revenue are also discussed. This analysis is carried out in order to clearly distinguish them from the state charges. The third part of the paper deals with the state charges. Using the case law of the Constitutional Court, the features of the legal regulation of the state charges and their changes are examined. It is concluded that the Constitutional Court, in imposing a requirement on the legislator to regulate not only taxes but also other mandatory payments (including state charges) in compliance with constitutional requirements, has established a provision that the state charges (and all its elements) may be established only by law. In addition, further in the master's thesis, using the case law of the Supreme Administrative Court of Lithuania, legal regulation, and legal doctrine, the state charge is separated from the local charge, showing that the local charge is more similar to taxes in nature. It concludes that only the state charge can be considered a constitutional form of public revenue. |
