| Abstract [eng] |
Forms of Liability for Tax Law Violations in Lithuania and Their Interrelation The payment of taxes is one of the main obligations for taxpayers, which ensures the collection of revenue to the state budget. Proper payment of taxes helps to ensure the financing of the state, ensures the protection of public rights and welfare. As the payment of taxes is particularly relevant for the existence and development of the state, it is very important to ensure the proper implementation of this obligation. For this reason, liability for violations of tax law in the Republic of Lithuania may arise to different forms and varying degrees. Liability for breaches of tax law is governed by a number of national laws. The final study researches the forms of liability for tax violations in Lithuania and their interrelation. The study analyses liability for violations of tax law under the Law on Tax Administration of the Republic of Lithuania, the Code of Administrative Offenses of the Republic of Lithuania, the Criminal Code of the Republic of Lithuania and the application of a higher tax rates. An analysis of the interrelation between these liabilities is carried out by research of the national legislation, case law and articles. According to the Law on Tax Administration of the Republic of Lithuania, fine is imposed on a taxpayer for an illegal tax reduction. This fine due to its size, application objectives and exceptional presumption of guilt is considered a strict form of liability. Liability for violations of the procedure for payment of environmental taxes, in accordance of the relevant laws of these taxes, provides a specific form of liability – the application of a higher tax rate. Liability for tax breaches under the Code of Administrative Offenses of the Republic of Lithuania applies only to natural persons, and the criminal law provides liability for the commission of the most dangerous tax violations. |
