| Abstract [eng] |
Social economic evaluation of Lithuanian tax is analyzed in this paper for Master‘s degree. The importance of taxes to the state, referring to scientific literature has been theoretically described in the first part, also an importance of taxes to the state income and most significant reasons of tax importance have been analysed separately. Analyse the methods of Tax System Evaluation and identified their advantages and disadvantages. Tax system was chosen to evaluate in according to classical principles of taxation. The main income from tax collection in 2007-2012 has been systemised and analysed in the second part using different database. Lithuanian tax system is analyzed, with attention to the basic taxes, i.e., personal income tax, profits tax, value-added tax, and excise duty tax. The analysis shows the main factors determining the change of tax income. Also conducted a detailed analysis of the main economic indicators. Problems suggestions to the implementation of the tax system more efficient have been made at the end of the work. |
