| Abstract [eng] |
Tax Amnesties Master thesis analyzes tax amnesties. Theoretical analysis of tax amnesties provides brief concept of tax relief. There is much broader discussed, revealing tax amnesties concept and based on sources of foreign authors, their types, possibilities of application and main aspects of application. This explains when amnesties become clear and easier to understand for tax administrators applying tax amnesties and taxpayers using them. It is also overviewed the importance of tax amnesties, which is important to maximize the use of taxpayers by considering its strengths and weaknesses, and by the public authorities to consider its objectives and possible justifications. As tax amnesties are applied in various countries around the world, the relevance of tax amnesties has been chosen and discussed in several Member States of the European Union: Ireland, Italy, Belgium, Germany and Hungary. The examples of these countries show what goals and results have been achieved and what difficulties have been encountered in adapting tax amnesties. Analyzing the experiences of all countries, each other learns from each other and tries not to make the same mistakes or to apply positive things. The main consideration of this work is based on tax amnesty in Lithuania. Historical opportunities and all suggested offers are used to apply it. Tax amnesty is compared with tax reliefs, such as exemption from fines or late payment, which are essentially close and could be considered as long-term tax amnesties. Currently, a short-term first and one-time tax amnesty is applied in Lithuania. The detailed explanations of the State Tax Inspectorate reveal its application, goals and future consequences after the expiration of the amnesty period. The relation between the tax rules applicable to tax matters and the tax amnesty has been discussed due to the potential consequences that may result in both administrative and criminal penalties. |
