| Abstract [eng] |
The master's thesis analyzes tax evasion methods and assessment in the Lithuanian legal system. The analysis is carried out by examining both significant legal norms, the conclusions reached by scientists in the doctrine, and the interpretations formed in court practice. The paper analyzes the concept of tax evasion as a phenomenon. It also focuses on tax evasion and tax planning, explaining them and distinguishing them from tax evasion. When explaining tax evasion, the general and special measures prohibiting tax evasion and the application of these norms are presented separately. The practice developed by the Supreme Administrative Court of Lithuania, the Commission for Tax Disputes and the European Court of Justice is also used in order to reveal the methods of tax evasion and their assessment. The analysis of legal acts and court practice revealed various tax evasion schemes and methods. Based on the established practice of the Supreme Administrative Court of Lithuania, it should be emphasized that in order to apply the general anti-avoidance norm – established in the Law on Tax Administration, Article 69. 1 d. it is mandatory to determine the sole purpose of the taxpayer – the pursuit of tax benefits, and the law provides an indefinite application of the legal norm. Each case of tax evasion, due to its specificity, should be thoroughly explained and analyzed, including the real nature of the transactions, the reasons for their conclusion, purpose and content, as well as the reasons for their conclusion, the personal relationships of the entities involved in the transaction, and the economic context, in order to properly perform the duty of the tax administrator. |
