| Abstract [eng] |
This thesis examines the constitutional requirements applicable to the regulation of tax relations and demonstrates that the constitutionality of tax laws depends not only on the obligation to establish the essential elements of taxation by statute, but also on compliance with the principles of legal certainty, the protection of legitimate expectations, and responsible governance. In this context, the thesis assesses the extent to which the Lithuanian tax system reforms of 2008, 2019, and 2025 complied with these requirements. It was established that the vacatio legis principle was violated during the 2008 and 2019 reforms; however, the Constitutional Court’s assessment of the constitutionality of these reforms differed due to the differing circumstances of their implementation. By contrast, the constitutionality of the 2025 tax reform may be called into question because of the insufficiently clear definition of the object of excise duty and the amendments to the Law on Personal Income Tax adopted in December. The thesis further analyses the initiatives implemented and not implemented during these reforms in the areas of personal income tax, corporate income tax, and real estate tax, comparing the original reform proposals with the final adopted decisions. The analysis showed that the 2025 reform was marked by an exceptionally high number of proposals and amendments, as a result of which the final legislative changes departed more significantly from the original objectives than in the cases of the 2008 and 2019 reforms. In conclusion, it was found that the reforms under examination did not shape a consistent long-term development of the tax system, but rather reflected decisions driven by the fiscal and political needs of a particular period. Therefore, the development of Lithuania’s tax system during this period should be regarded as fragmented, while ensuring the constitutional requirements of clarity, stability, and the protection of legitimate expectations remains an ongoing concern in tax law-making. |
