| Abstract [eng] |
Principles of Legal Regulation and Application of Taxation. Revenues of state and municipal budgets’ mainly consist of taxes. Public services like education, science and other needs of society are financed by those budgets. Taxpayers and tax administrator are interested that tax system and tax laws are established legally. Principles of legal regulation and application of taxation are the basis by which legislator and tax administrator must perform their duties. Taxpayers in legal relations must follow those principles as well. For example, principle of fairness and universal obligation is found as taxpayer‘s duty to discharge tax obligations accurately and in due time; equality of taxpayers is violated by taxpayers if they do not pay taxes due to their unfair, illegal actions. In this thesis the basic and other relevant principles of the legal regulation and application of taxation are analysed relying on the logical, systematic, linguistic, dogmatic, sociological and teleological methods. The basic principles of the legal regulation and application of taxation are found in Law on tax administration of the Republic of Lithuania, they are: equality of taxpayers, fairness and universal obligation, clarity of taxation, and precedence of content over form. Provisions that are important to taxation also are: tax can be established only by law, supremacy of international treaties, principle of publicity, efficiency of tax administration and cooperation between the tax administrator and taxpayers. Principles were analysed theoretically and practically, with a purpose to reveal their importance in legal relations and to find out arising problems in the field of application of legal regulations on taxation. |
