| Abstract [eng] |
Master's thesis deals with the value added tax in Lithuania and its importance in the national budget income in 2002 - 2010 period. The conceptual analysis of value added tax and its role in the tax system, the tax rates for concessions, legal regulations, as well as the analysis of collected value added tax revenues to the national budget factors. The second part the basis of various methods showed that VAT payments account for more than a third of of total government revenue, this tax change could have a material impact on the overall budget of the national income figures. Calculated and compared the tax burden of VAT rates, Lafer curve. The focus is on VAT reduced rates for analysis. To calculate the correlation coefficients revealed that the VAT revenue and the level of prices, VAT number and volume of sales in the country there is a very strong connection. The third part of the work carried out the VAT revenue forecast, and assess potential ways to increase the VAT collection of the country's budget. |
