| Abstract [eng] |
Tax legislation issues in Lithuania are quite complex and cover many areas such as the complexity of the tax system, lack or insufficient clarity of legal norms, inefficient tax collection, and so on. Various documents and monitoring reports can be used to analyze this issue. The Vacatio Legis doctrine is one example of tax legislation imperfection, where due to unforeseen situations, "crisis" tax law amendments have to be adopted. Explanatory notes are one of the documents where tax legislation issues are often discussed and their causes explained. However, explanatory notes also have their shortcomings. In order to ensure that tax laws are clear, understandable, and applicable in practice, explanatory notes are necessary. However, it should not be forgotten that explanatory notes should not be used as the only way to understand tax law - it is important to understand the laws themselves in order to ensure their practical application. After analysis, it is clear that the impact assessment when drafting tax legislation and amendments is not comprehensive. The objectives of explanatory notes are not clearly defined, often not providing facts, calculations, or a comprehensive analysis to support many of the statements. When conducting impact assessments, it is often tempting to choose an easier path and state that the proposed changes will have no impact. Strategic planning is also an important aspect when examining tax legislation issues, showing that strategic planning can help identify shortcomings in tax legislation and establish ways to eliminate them. The paper identifies the significance and shortcomings of strategic planning documents. |
