| Abstract [eng] |
The first chapter of this master’s thesis analyzes the development of the Law on Environmental Pollution Tax of the Republic of Lithuania, with particular attention paid to the reform of tax liability, which led to the introduction of a higher tax rate as an economic sanction against economic entities. In accordance with the provisions of the law, the list of taxable objects and taxpayers is defined in relation to the “polluter pays” principle, and the specifics of tax administration are also examined. The second chapter analyzes the state control over the calculation, declaration, and payment of the environmental pollution tax, which is carried out by the Ministry of the Environment of the Republic of Lithuania and its authorized institutions. During tax audits, the actual data of economic entities regarding their activities are assessed, and the accuracy of their accounting records and the conformity of the data submitted in declarations with reality are verified. If it is determined that an economic entity is in violation of legal requirements, a specific economic sanction – a higher tax rate – is imposed on it. To assess the effectiveness of state tax control in practice, this section also examines the state environmental control carried out by the Department of Environmental Protection. By analyzing the provisions of the Law on Environmental Pollution Tax of the Republic of Lithuania and the interpretations formulated in court case law, instances of violations of the law are identified, the most common of which is the concealment of pollution. The final chapter examines the substance of the higher tax rate, the conditions for its application, and its objectives. Particular attention is paid to the issue of double taxation, linking it to the application of this exceptional tax measure to the liable party. By analyzing the provisions of the Law on Environmental Pollution Tax of the Republic of Lithuania, the rules for calculating the tax on concealed pollution and their specific features are identified. The study also carefully examines the practice of the courts and the Tax Disputes Commission under the Government of the Republic of Lithuania to better understand how the higher environmental pollution tax rate manifests in practice. |
