| Abstract [eng] |
In the master's thesis, in accordance with the analysis of legal acts of the Republic of Lithuania and other sources, the constitutional fundamentals of tax, their conception and problems are analyzed. In this work, the constitutional foundations of taxes are analyzed in the Lithuanian legal system. In order to provide a clear assessment of the constitutional foundations of taxes, the conception of the Constitution as the supreme law and the tax and tax system is revealed at the beginning of the work. In this work, in order to carry out a comprehensive assessment of the constitutional foundations of taxes, the Lithuanian Constitutional Court practice is followed. According to the case law of the aforementioned court, features of the application of powers of the Seimas, the Government and other state institutions are presented in the thesis, exceeding of these powers in determining taxes. In order to reveal the constitutional basis of taxes, the determination of specific tax elements is analyzed. The Master's thesis also reveals the constitutional application of the principle of equality of taxpayers in the determination of taxes and the vacatio legis of the claim in certain amendments to tax laws. The leading analysis of legal acts of the Republic of Lithuania and other legal literature leads to the conclusion that the constitutional foundations of taxes are disclosed with the help of official constitutional doctrine. The basics of taxation enshrined in the official constitutional doctrine may raise discussions whether only the Seimas, and only by the legislation can impose taxes. Similarly, a detailed analysis of the case-law of the Constitutional Court reveals that, not always in determining the tax elements, the state authorities follow the authority given to them and the principle of equality of taxpayers is not always applied properly. |
