| Abstract [eng] |
The objective of this master's thesis is to examine, in detail, from the aspect of legal science, how the legal normative acts of the Republic of Lithuania, and especially the Law on Tax Administration, regulate the subjective rights granted to taxpayers and identify any shortcomings of the existing regulatory situation. This work includes an analysis of the legal norms in force in Lithuania in this field and of the case law relevant to the work (approximately since 2008), as well as an overview of the development of legal normative acts regulating the rights of taxpayers in Lithuania since 1990. The work concludes that the current regulation of taxpayers 'rights in Lithuania needs to be improved, and that a more accurate and comprehensive description of taxpayers' rights in legal acts would help taxpayers to better protect their rights, provide more legal certainty and ensure more effective implementation of the rule of law in Lithuania. Many of taxpayers' subjective rights should be defined more precisely, as at present, in order to define precisely the scope of these rights, a taxpayer, who is often not a legal professional, cannot rely solely on legal provisions, as there is a relatively large body of case law interpretation and application of taxpayers' rights. Therefore, the aim of such an improvement would not only be to achieve greater legal certainty for taxpayers, but at the same time enable more effective implementation of general legal and legislative principles and, in the long run, save part of public money which is now spent on ensuring clarity and proper application of tax law. The paper also concludes that it is appropriate for the EU to have a legal act that codifies essential aspects of taxpayers' rights, but acknowledges that such an objective is currently difficult to achieve due to the differences in the existing legal systems of the EU Member States. |
