| Abstract [eng] |
SUMMARY Higher Rate Tax in the Lithuanian Taxation System Aiva Vaitiekūnaitė In the master's thesis, based on the legal acts of the Republic of Lithuania and other sources, the regulation of applying higher tax rates is analyzed, as well as the relationship between the principle of tax payer equality and the application of higher tax rates, emphasizing that the unequal legal regulation provided by laws for tax payers in different situations does not constitute discrimination but is justified in pursuit of public welfare and the implementation of specific economic and social goals. The thesis highlights the necessity of tax collection for the implementation of state functions, and that a correct and efficient tax system operation ensures public welfare and the stability of state finances. Higher tax rates in Lithuania are determined to regulate the activities of certain tax payers, for example, in the areas of environmental or property taxes, thus reducing the negative impact on the environment or encouraging responsible property usage. The thesis also examines specific examples of tax rates, such as property tax, land tax, and vehicle pollution tax rates, revealing how municipalities and state institutions apply different rates based on the activities of tax payers, the purpose, and condition of the property or vehicles, concluding that municipal councils, when setting tax rates, apply higher tax rates for improperly maintained or entirely neglected property. Additionally, environmental, environmental pollution, and state natural resource taxes are examined. The application of higher rates for these taxes is a direct consequence of the taxpayer's actions. The thesis also analyzes and advises a higher tax rate as a punitive measure. It concludes that a higher rate for property taxes acts as a specific form of responsibility, while environmental taxes, analyzing court practice, are recognized as economic sanctions. In the conclusions, it is emphasized that the application of a higher tax rate is an important instrument of tax policy, allowing the state and municipalities to effectively implement public interest, encourage positive changes in tax payers' behavior, and ensure justice and equality in the tax system. |
