| Abstract [eng] |
This master's thesis examines the rights and obligations of taxpayers as regulated in the Law on Tax Administration of the Republic of Lithuania. The study focuses on determining their legal nature by classifying these rights and obligations into general and specific categories. The analysis begins with an overview of the concept of a taxpayer, the definition of which is essential for establishing the scope of subjects to whom these rights and obligations apply. The subsequent part of the thesis explores the general legal status of the taxpayer, derived from the constitutional duty to pay taxes as established in the Constitution of the Republic of Lithuania. This status is further analysed in connection with the legal guarantees and duties established by law, which serve to implement the constitutional principles of taxation, such as legality, fairness, and equality. To support the theoretical framework of the research, the thesis identifies clear and legally substantiated qualification criteria. These criteria serve to distinguish general rights and obligations – those applicable to all taxpayers regardless of the type of tax paid or the stage of the tax administration process – from specific ones, which are relevant only in defined circumstances or particular phases of tax administration and are often tied to the administration of certain taxes. Applying the above criteria, the thesis systematically examines the rights set out in Article 36 and the obligations provided in Article 40 of the Law on Tax Administration. Each right and obligation is assessed to determine its legal qualification. The research concludes that most rights listed in Article 36 bear the characteristics of general rights, although some exhibit features of specific rights due to their conditional applicability. Meanwhile, the obligations under Article 40 show a mixed legal nature: some are of a general character, while others clearly fall within the scope of specific obligations. |
