| Abstract [eng] |
This master thesis provides analysis of the case where the tax is calculated by the tax administration itself – the calculation based on the tax administrator’s assessment, which is written in Article 70 of the Law on Tax Administration of the Republic of Lithuania. One of the aims is to distinguish difference between tax calculation based on the tax administrator's assessment and tax assessment based on the principle of substance over form by examining relevant legislation, scholarly doctrine and case law. The topic of the master thesis is the concept of Article 70 of the Law on Tax and Administration and the process of its application. It also analyses the grounds for the application of Article 70 while examining each of the grounds set out in Article 70, i.e. when a taxpayer fails to calculate the tax, fails to co-operate with the tax administration, fails to keep accounts and fails to keep records or other documents that are important for tax calculation. The paper presents an analysis of the methods of indirect tax calculation set out in the Rules, their concept and the problems of their application arising in the case law. It provides a generalised framework of permissible sources of data which the tax administrator may use to choose the applicable method and to calculate the tax liability according to its own assessment. The topic of the master thesis also presents the legal regulation of indirect tax assessment in Republic of Latvia, the Republic of Estonia and the United Kingdom. The paper analyses the similarities and differences of the calculation based on the tax administrator’s assessment regulation between above mentioned countries and the Republic of Lithuania. The paper also analyses relevant case law about the tax assessment based on the tax administrator's assessment and highlights problematic issues. |
