| Abstract [eng] |
Constitutional Foundations of Taxation: A Historical Analysis The constitutional bases of taxes are expressis verbis enshrined in Clause 15 of Article 67 of the Constitution of the Republic of Lithuania (the Seimas establishes state taxes and other obligatory payments), Part 2 of Article 127 (state budget revenues are formed from taxes, obligatory payments, fees, revenues from state property and other revenues) and Part 3 of Article 127 (taxes, other contributions to budgets and fees are established by the laws of the Republic of Lithuania). This Master’s thesis analyzes the constitutional bases of taxes enshrined in the Constitution of the State of Lithuania of 1922, the Constitution of the State of Lithuania of 1928, the Constitution of Lithuania of 1938 and the Constitution of the Republic of Lithuania of 1992 and the interpretation of these bases in the jurisprudence of the Constitutional Court of the Republic of Lithuania. The first part examines the provisions regulating the tax institute enshrined in the historical Constitutions of the State of Lithuania (in the Constitution of the State of Lithuania of 1922, the Constitution of the State of Lithuania of 1928 and the Constitution of Lithuania of 1938), reveals the historical and political circumstances of the adoption of these Constitutions that influenced the adoption of these provisions. The second part analyzes the tax bases enshrined in the Constitution of the Republic of Lithuania of 1992, based on the doctrine of the Constitutional Court of the Republic of Lithuania analyzes the interpretation of the term “taxes” and the content of constitutional principles inseparable from the tax institute. In the third part of the Master’s thesis, the main attention is paid to the analysis and historical development of the rulings of the Constitutional Court of the Republic of Lithuania, which examined the compliance of Lithuanian legal acts with the constitutional bases of taxes. |
