| Abstract [eng] |
Master´s thesis examined the indirect tax collection in Lithuania and its importance of the tax revenues of the state budget in 2005 – 2011 period. The conceptual part of paper analizes the indirect taxes (such as VAT, excise duties and customs duties) role to the state budget revenues, discusses about standart and reducet tax rates, their regulation and identifies influencing factors of indirect tax revenue collection. In the second part of the paper analyze indirect tax collection in Lithuania in 2005-2011 period. Calculated indirect tax burden indicators, as indirect tax collection affects the shadow economy. Calculated relationship between income and indirect taxes (household consumption, tax rates, demand of some goods) and determined what impact of these factors have to indirect tax revenues. At the third part of work is talking about perspective of indirect taxes. |
