| Abstract [eng] |
This master thesis provides analysis the content of the concept of a taxpayer, as one of the most important participants in tax legal relations, based on the basic provisions established in the Constitution of the Republic of Lithuania, which define the constitutional status of a person. The essential principles regulated by the law, that has the highest legal force in the Republic of Lithuania, have been examined to the extent that it is significant and relevant to the disclosure of the concept of the taxpayer and its legal status. Examining this topic of the master's thesis, displays the relationship of the rights entrenched to a person in the Constitution of the Republic of Lithuania with the provisions that entrenched in tax legislation. The work also analyses the content of the tax liability obligation as an integral part of the taxpayer 's constitutional status. The thesis analyzes the importance of tax collection, as one of the most important components of the state budget, and also analyzes the importance of ensuring proper legal regulation for the state and the population of the state. The work also presents an analysis of the concept of a taxpayer, enshrined in the law on tax administration of the Republic of Lithuania. However, in order to reveal the status of a taxpayer, in the context of the constitutional status granted to a person, the paper analyzes the fundamental rights and freedoms enshrined in the Constitution of the Republic of Lithuania, their significance for the taxpayer and the implementation of adequate security in tax legal relations. The topic of the master's thesis distinguishes the constitutional rights of a person as an element of the taxpayer's legal status. The paper describes the importance of the constitutional right for the taxpayer to receive information, which provides an opportunity to receive consultations on tax payment issues and helps to ensure the helps to ensure the proper implementation of the tax liability, the significance of the right to the inviolability of private life, the meaning of ensuring equality between taxpayers in tax relations, as one of the fundamental principles of taxation. Furthermore, the possibility of defending the taxpayer's legitimate expectations or interests, and the right to appeal against illegal actions of the tax administrator. The paper also analyzes the content of the tax payment obligation as an integral part of the constitutional status of a person. The obligation to pay taxes is not enshrined in the Constitution of the Republic of Lithuania directly in the section “Human and the state”, but this obligation follows from the section that regulates the system of public finances and budget. However, based on the explanations provided in the doctrine of the Constitutional Court of the Republic of Lithuania, the obligation to pay taxes is recognized as constitutional, and the proper implementation of this obligation allows the state to function properly. Detailed analysis of constitutional rights in tax legal relations, presented in the practice of the Constitutional Court of the Republic of Lithuania, reveals the concept of the legal status of a taxpayer. |
