| Abstract [eng] |
This master thesis focuses on analyzing the main development phases of the Lithuanian tax system, while emphasizing the principles, rules and instrumentation for optimal and fair taxation. The current structure of the Lithuanian tax system is shown, including its influence on the functioning of the state and business. The structure and dynamics of Lithuania's national budget tax returns for the period 2004-2011, is analyzed. The tax system of the country is evaluated through a systematical view by three methods: using the indicators of classical taxation and the diagnostic indicators of V. Tanzi and J.B.S. Gill. Expert given directions for improvements in the tax system are presented. The hypothesis of the scientific inquiry is confirmed, stating that there is no solid framework for analyzing Lithuania’s tax system. |
