| Abstract [eng] |
Taxes are the major revenue source of national budget in Lithuania and in many other states. Tax systems are continuously changing as countries align their tax systems with evolving economic, political, and administrative conditions. Regularly growing state’s expenditures and ensuing increased need for revenues raise new challenges for the governments. This paper reviews the main theoretical features of the tax system, examines issues affecting the formulation of tax system goals and formation of tax policy, in considaration of the taxation principles, tax burden and other important aspects of tax system. The main aim of the present work is to review the structure of taxes in Lithuania and to reveal the problems of tax system formation and development. The graduation paper consider what factors determining the level and structure of tax revenues in Lithuania may have changed recently and how such changes may affect the need of tax system improvement. This work examines the effect of means that should reveal the rationalization and optimization of tax system in Lithuania. Finally the paper focuses on possibilities of tax system improvement by way to increase its effectiveness and explores options to improve its efficiency. Research object – tax system of Lithuania and possibilities of tax system improvement. Research aim – to present the theoretical aspects of taxation and to evaluate the possibilities of the tax system improvement in Lithuania. The graduation work consists of introduction, three problem sections, conclusions and proposals – total 71 pages (without list of literature and supplements - 59). It includes 5 tables, 27 pictures and 2 supplements. The paper contains 79 sources of literature. |
