| Abstract [eng] |
The taxes collected to the state budget is an essential part of the country’s revenue mobilization tool, so the state is extremely important to have an effective system of taxation policy. As one tax – excise duty – is the second tax in Lithuania by the maximum extent of the collected revenue, therefore a master’s thesis is to determine the excise duty rates’ influence on Lithuania’s state budget revenues, to reveal the trends of changes and distinguish the factors causing the dynamics of the revenue from excise taxes and state revenue. Using the statistical econometric methods, e.g. the evaluation of analytical factors of time series, correlation analysis and the economical interpretation of the results, these essential results would be that excise tariff rate directly influences the state budget revenue collection. |
