| Abstract [eng] |
Tax avoidance is neither desirable nor acceptable activity of tax payers therefore countries are seeking to define, recognize and mainly control tax avoidance. Anti-avoidance measures are determined as means to contest with not paying taxes or reduction of taxes if tax payers imitate the model of activity or a series of transactions which fit the requirements of legal acts and thus gains tax advantage. It should be noted that anti-avoidance measures are not only precautionary means but also elimination of damage which is done to the country‘s budget by avoiding taxes. Substance over form principle as general anti-avoidance rule and rules of economic operations with persons registered in reduced taxes jurisdictions in the tax system of Lithuania were established in 2002. Thin capitalization and controlled foreign corporation rules were settled in 2003. Tranfer pricing rules – in 2004. Whereas anti-avoidance measures are established comparatively recently, there in this master issue by researching legislation, the doctrine of tax law and the practise of institututions examining tax disputes current legal regulation of anti-avoidance measures and attendant practical problems are analysed and estimated, possible solutions are proposed. Considering that neither the doctrine of tax law nor the practice of institutions examining tax disputes is in great numbers potential problems are also researched and possible anti-avoidance measures improvements are being tried to be found in advance. Whereas countries regulate the issues of tax law differently and compete with each other by seeking to raise revenue it is essential to assess anti-avoidance measures to international extent consequently anti-avoidance measures of Lithuania are compared with the practise of international taxation. Namely this comparative analysis helps to search for possible ways of improving legal regulation of anti-avoidance measures system in our country. |
