| Abstract [eng] |
This master thesis is meant to analyse Tax administration law of the Republic of Lithuania, Article 140 part 4, which states all the aggravating factors of violation of tax rules: pursuing tax advantage, not fulfilling duties to compute the tax, collaborate with tax administrator, administer accounting, preserve documents, not delivering the necessary documents to the tax administrator concerning the value of transactions, avoidance to collaborate with the tax administrator, large damage done by the actions (or no actions taken) of the tax payer or including documents which do not have any legal power into the accounting. Said Article states aggravating factors which all have negative impact on the tax payer – after the existence of these factors is established the fine for the violation of tax rules gets bigger accordingly. In this master thesis, taking into account various sources, all those aggravating factors are fully analysed. Questions such as when courts admit the existence of the aggravating factors are talked about. In addition, thesis includes comparative analysis of the aggravating factors of violation of tax rules and aggravating factors of other types of legal liability such as administrative responsibility or criminal liability, also comparative analysis of previous regulations of aggravating factors and the compliance of the current regulations with the common principles of law and higher legal power documents. |
