| Abstract [eng] |
Problems of Tax Legal Liability The Master thesis "Problems of Tax Liability" is divided and examined for obligation of legal tax problems for its point of aspect, purpose, concept and rising problems thus continuing with ways of solution. For this thesis to be properly revealed a doctrine of law is being examined, Case law of Lithuanian Supreme Court, as well Court of Justice of The European Union's and the European Court of Human Rights, international documents and other legal acts. The first part of it reveals it is purpose, meaning and principles for which they are based on applying liability of Legal Tax. Signs of legal tax liability are being withdrawn and therefore analyzed for its regulated law perspective. To continue, main legal tax liability problems are being analyzed in its purpose and importance in every person for their own liberty of law and as well to ensure their legal interest's applying liability of legal tax. The second part of the thesis distinguishes separate problems of tax legal liability. The following problems are analyzed: application of the limitation period for tax liability; interpretation of tax laws; selection of sanctions for breaches of tax laws and application of the "non bis in idem principle"; the problem of the subjective side of tax liability; the problem of imposing economic sanctions as a means of enforcing liability for breaches of tax law; the fault of the taxpayer. The third part of the thesis provides an analysis of the development of tax legal liability problems before and after the restoration of Lithuania‘s independence. The problems that the legislature faced at those times, the social and economic situation of the State during different times and the State‘s impact on emerging liability issues are discussed. This part also analyses problem solving methods, peculiarities of tax reforms carried out by the State, future perspectives on tax liability and their impact. |
