| Abstract [eng] |
Using methods of quantitative decisions the main reasons that had negative influence on the budget tax return in 2009-2010 were analyzed in the master’s thesis. Having assessed the negative aspects of tax return theoretical models were designed and practical models were presented for application of progressive taxation of the income of residents and profit of companies. Having changed over to progressive taxation of the income of residents and profit of companies, tax burden for people with low income would decrease, the middle class would get stronger, tax return would increase, administration of taxes would become more simple. The research also disclosed that increasing the excise without assessment of real possibilities of Lithuanian business and the economic situation of the country increased smuggling and black economy. Hypothesis of scientific research formulated by the author was confirmed- hastily and groundlessly regularized taxation with VAT, income, profit, excise taxes has negative influence on tax return. |
