| Abstract [eng] |
. Aim of the thesis is to analyse the national tax system and its elements from the theoretical aspect as well as to perform the assessment of the tax system impact on the Lithuanian economics. Four principal taxes of the state has been analysed in the final master thesis, namely the value added tax, residents‘ income tax, income tax and excises along with the impact of these taxes on the national economics and the factors influencing the collection of the aforementioned taxing revenue. The GDP and the interrelation of the principal taxes of the state have been analysed along with the taxes‘ impact on the national production level. Moreover, the national tax system with regard to fairness of the tax system, simplicity of administration and elasticity of taxing income have been analysed in the thesis. The results obtained demonstrated that the principal taxes of the state are closely related to the GDP, throughout the period in question they have grown up at similar pace. The empirical chapter revealed that in order to collect more taxes into the national budget, tax rates should not be increased since an opposite effect may be attained. In addition to that, it was ascertained that the national tax system should be further improved with regard to simplicity of administration and fairness of taxes. |
