| Abstract [eng] |
Taxpayer’s Legal Status in the Republic of Lithuania Summary The objective of this Master’s thesis is to systematically analyse, from theoretical and practical angles, the specifics of taxpayer’s legal status in the context of tax law of the Republic of Lithuania. To effectively achieve this objective, the following areas are covered: - historical reasons that led to formation of the legal status of a taxpayer, it’s evolution and relevance thereof; - disclosure and description of taxpayer’s legal status, as it was formed in the context of the Constitution of Republic of Lithuania, Law on Tax Administration that is now in force and other legislative acts (secondary legislation) in the area of tax law, as well as court jurisprudence; - exhaustive analysis of rights and obligations of a taxpayer. In this Master’s thesis, a number of examples are provided, by way of reference to court jurisprudence, which reflect practical specifics of implementing legislation on rights and obligations of a taxpayer. Consequently, the specifics of the topic have determined the structure of this Masters’s thesis. Part I covers the concept, evolution and relevance of a taxpayer’s legal status in the Republic of Lithuania. Part II contains detailed analysis of the rights of a taxpayer that are foreseen in tax laws of the Republic of Lithuania. To concluce, Part III contains analysis of the obligations of a taxpayer that are also foreseen in tax laws of the Republic of Lithuania. The results of the analysis carried out in this Master’s thesis permit to conclude that taxpayer’s legal status in Lithuania has evolved together with development of the state and has its roots not exclusively in legislative acts but is of constitutional nature as well. In the most important legislative acts that regulate taxpayer’s legal status, clear intersection between rights and obligations of a taxpayer can still be observed. Moreover, one can often encounter a conflict between narrowly defined rights and obligations of a taxpayer and analogous rights and obligations foreseen for tax administrator. In addition, frequent amendments to existing tax laws and further development through secondary legislation of taxpayer’s rights and obligations foreseen therein complicates further the duty of a taxpayer to carry out it‘s taxable activities in compliance with law and consequently endangers stability of taxpayer’s legal status. |
