| Abstract [eng] |
The master's thesis analyses the methods of tax calculation, when a natural person, being a taxpayer, cannot justify expenses on income, court’s case-law practice and the problematic aspects arising from it in Lithuania. Given that the tax administrator calculates the tax only if the taxpayer does not properly fulfil the tax obligation, the first parts of this work revealed the principles of the taxpayer, the concept of the tax liability and the general provisions for calculating the tax. The third part analysed the concepts of tax avoidance, evasion and optimization, with the aim to define the essential distinguishing features of these concepts, as the identification of these institutes often becomes the essence of a taxable dispute over the application of tax calculation norms. The topic of the master is most revealed during the fourth part, which discusses the calculation of taxes using the principle of the primacy of content over form, and the calculation of taxes according to the assessment of the tax administrator. In this work, examining the calculation of taxes when a taxpayer cannot substantiate expenses with income, the grounds for application of Articles 69 and 70 of the Law on Tax Administration (the “LoTA”) were analysed, case law in the context of proof of receipt of money and non-recognition of transactions submitted by the taxpayer. Also, the master's thesis highlighted key issues reflected in case law, such as the application of indirect methods of calculating the amount of tax liability in conjunction with the principle of primacy of content over form enshrined in Article 69 of the LoTA, unjustified identification of Articles 69 and 70 of the LoTA with each other, complicated separation of the two institutes and others. All or at least most of the problematic aspects highlighted in this work could be avoided if the legislator enshrines in law the concepts of tax avoidance, tax evasion, adopts guidelines for the application of Article 69 of the LoTA, which define the cases of application, basic principles and other important aspects. |
