| Abstract [eng] |
The Constitution of the Republic of Lithuania ensures the right of every person to a clean environment, therefore every person must protect the environment from harmful effects. For this provision to be implemented, the state must promote the moderate and efficient use of natural resources. Laws regulating environmental taxes are necessary to achieve this goal. The legal system of the Republic of Lithuania distinguishes several essential environmental tax laws, one of the purposes of which being to raise funds (revenues) for the formation of the Environmental Protection Support Program - the Law on Environmental Pollution Tax, the Law on State Natural Resources Tax and the Law on Hydrocarbon Tax. These laws determine the taxed objects and entities, regulate the peculiarities of calculation, setting, taxation and payment of applicable taxes, and establish the applicable sanctions for violations of environmental taxes. The originality and uniqueness of this master's thesis is characterized by a detailed analysis of the essential environmental tax laws applicable in Lithuania based on the work of researchers and case law. The first part of the master's thesis examines the purpose of environmental tax laws, the concepts of the object and subject of analyzed environmental taxes, as well as the procedures for setting environmental tax rates, calculating, accounting and paying environmental taxes. The second part of the master's thesis examines the procedure for inspection of the activities of economic entities, the purpose of these inspections, how planned and unscheduled inspections of the activities of economic entities are carried out, as well as plans and inspection reports for 2019 - 2021. The third part of the master's thesis, analyzing the doctrine of law and case law, reveals the peculiarities of liability for violations of tax laws, namely the application of a higher tax rate regulated by environmental laws of the Republic of Lithuania and a higher tax rate in the context of the Tax Administration Law. The conclusion summarizes the main objectives of environmental tax laws, tax calculation and payment procedures, procedures for inspections of economic entities, as well as reveals the peculiarities of applying a higher tax rate in violation of environmental tax laws and the application of this sanction in the context of the Tax Administration Law. |
