| Abstract [eng] |
This master's thesis allows to analyze the relationship between the rights and duties of the tax administrator and the taxpayer in the Republic of Lithuania. The first part of the master's thesis aims to reveal the specifics of the work of the State Tax Inspectorate, the main tasks and goals. The State Tax Inspectorate is an institution of the Republic of Lithuania responsible for tax administration, subordinate and accountable to the Ministry of Finance of the Republic of Lithuania. The second and third parts of the master's work are the most important and essential aspects. The rights and duties of the tax administrator and the taxpayer are analyzed in both theoretical and practical aspects. The presented rights are examined according to the practice and laws of the Supreme Administrative Court of Lithuania in order to understand how each right and duty is evaluated by the Lithuanian courts. The fourth part is dedicated to the tax inspection and the responsibility of the taxpayer. Without these two things, it would not be possible to carry out checks on the taxpayer and apply administrative or criminal responsibilities for rights violations. Taxpayers, third parties and/or managers of a legal entity and other responsible employees who do not fulfill or improperly fulfill their duties set out in the Tax Administration Law of the Republic of Lithuania shall be liable in accordance with the Code of Administrative Offenses of the Republic of Lithuania. |
