| Abstract [eng] |
Master's thesis is a theoretical aspect of the tax value and necessity of imposing a limit of the tax system design options to the Lithuanian tax system. Lithuania's tax system is analyzed, taking into account the tax revenue collected from the four main taxes: income tax, profit tax, value added tax and excise duties. The analysis of these tax revenues to the national budget trends 2006 - 2011 period, highlighting the factors having a bearing on the tax revenue collected. Tax system efficiency evaluation was carried out on the classical principles of taxation and V. Tanzi qualifying diagnostic indicators. It was found that the Lithuanian tax system is not effective because of the tax administration of a country is too complicated and expensive. Reducing the cost of tax collection is one of the prerequisites for effective tax administration in the country. |
