| Abstract [eng] |
The most important source of financial expenses which gives capital means for various purposes is taxes. The way of harmonyzing taxes became important after abolishment of borders control and abolishment of trade restriction and different duties. By this process we seek equal competition rights between EU partners who repeal impediments for taxes. Moreover, we seek to accelerate integration process. EU does not have general taxes politics that is why every state member formates it‘s own tax politics according to EU directives, regulations and other documents. Each state member must apply such tax system which will not allow to distort competition, which will guarantee the functioning of common market and equal taxes to all economy subjects. There is a necessity to unify taxes because different taxes make a huge damage to competition. People will choose such countries, where load of taxes is not so big, other counties are going to have big problems with budget‘s incoms. The object of this research is tax system. The big load of taxes prevent production growth, stimulate the growth of shade economics expansion and tax hiding. By joining EU Lithuania commited to harmonize VAT taxes and excise taxes. Also other administration systems of taxes were harmonyzed. The advantages for Lithuania for joining EU: coordination of tax system with practice of EU in tax system; usual and easier business conditions for small and medium bussiness companies; the growth of budget incomes because of abolishment of VAT privilege; the tax system was created and tariffs were harmonyzed. On the other hand, there are some disadvantages: higher excise taxes on cigarettes, alcohol and gas will increase the price of products, abolishment of VAT privilige. |
