| Abstract [eng] |
MA thesis covers the analysis of current Lithuanian tax system paying attention to main taxes, i.e., value-added tax, personal income tax, profits tax, temporary social tax, and excise duty tax. Here, drawbacks of the most important taxes are also discussed; furthermore, some suggestions of improving tax system are provided. Also, the study concentrates on taxes and their purpose, surveys peculiarities of tax system; and researches theoretical elements of forming tax system, i.e. significance and importance of taxes prosecuting functions of government, theories of taxation, principals of taxation and its limit. Finally, tax system of the Lithuanian Republic is provided. The analysis of economical, scientific, normative and other kind of literature is carried out; research methods such as logic analysis and synthesis, comparative analysis, relative values, graphical presentations are applied in the study. The raised hypothesis was proved out that tax system of the Lithuanian Republic is not properly formed, due to this fact, regulations of taxation are indeterminate, unstable and not transparent what influences the decrease of productivity of annual income and economical efficiency. |
