| Abstract [eng] |
This thesis analyzes the institute of local charges in the Lithuanian legal system. The aim of the study is to reveal the legal nature, functions, and regulation of local charges, as well as to identify the main practical problems related to their application and propose possible solutions. The first part of the thesis examines the concept of local charges, their place within the system of public revenues, and their relationship with other public payments. It also analyzes their legal nature and identifies their main functions – fiscal, regulatory, and social. The second part focuses on the legal regulation of local charges in Lithuania, including the competence of municipalities to establish them and the limits of their application. It also analyzes the main types of local charges, such as municipal waste management charges, parking charges, and permit fees, highlighting their specific features and differences. The third part of the thesis addresses the practical problems related to local charges. It examines issues concerning the calculation methodology, collection and recovery mechanisms, as well as payment discipline. The analysis shows that the main challenges are related to ensuring proportionality, transparency, and effective administration. Finally, the thesis provides recommendations for improving the system of local charges, emphasizing the importance of information, transparency, preventive measures, and digitalization. It is concluded that although the legal regulation of local charges in Lithuania is relatively clear, their practical implementation requires consistent improvement. |
