| Abstract [eng] |
This master's thesis attempts to identify and analyze the development of environmental taxes in Lithuania. In this paper, Environmental taxes are comprehensively analyzed. The first chapter of this work, based on relevant articles and opinions of various authors, provides a detailed overview of the main concepts and terms of environmental taxes and extensively delves into the meaning of regulatory, preventive, redistributive, and compensatory functions of these taxes. The second part is devoted to an overview of the development of the legal regulation of environmental taxes in Lithuania, analyzing the amendments to the laws on the following taxes: State Tax on Natural resources, Tax on environmental pollution and Tax on oil and gas resources, that was later replaced by a Hydrocarbon Resources Tax, and Excise duties applied to energy products and electricity and deductions from income under the Forest law. The aim is to reveal the most significant features characteristic of the development of the legal regulation of these tax laws. To establish this, the influence on environmental protection by these taxes is carried out not only by directly naming the environmental function of taxes in tax provisions, but also by indirect means, such as increasing and differentiating tariffs, which have a significant impact on environmental protection. Finally, the third part reviews the development of the most important EU legal acts and policy documens in the sphere of environmental protection, such as such as the „European Green Deal“. Also this paper discusses the adoption and development of Lithuanian environmental policy documents, the most important goals set in the documentation are also discussed. This paper also reviews the amount of funds that are collected through Lithuanian environmental tax system and presents a comparison of this system with environmental tax structures in other European countries. Based on publicly available sources, relevant OECD studies and statistical data, the features of the Lithuanian environmental tax system are also studied, and the perspectives of the the tax system are also examined in this thesis. |
