| Abstract [eng] |
Activity of Municipalities in Implementing Taw Laws The master's thesis, in accordance with the laws of the Republic of Lithuania, decisions of municipal councils and other sources, analyzes the activities of municipal councils in implementing tax laws. Descriptive, analytical, comparative, logical methods were used in writing it. The first part of the master's thesis discusses the state tax structure of the Republic of Lithuania and the state tax system. It is a question of the concept of tax, how taxes are interpreted in the narrow and broad sense, what elements the state tax system has. It is also discussed how many taxes are in the state tax system of the Republic of Lithuania. A distinction is made between state taxes, which are paid to the state budget, and local taxes, which are paid to municipal budgets. The second chapter examines the tax competence of municipalities and the powers of municipal councils in setting (adjusting) tax rates. The definition of a municipality is given, how many municipalities there are in Lithuania, what functions are performed by municipalities, what constitutes the financial resources of local municipalities. The revenue of the Vilnius city budget for 2020 is analyzed. Rulings of the Constitutional Court are analyzed, in which the competence of municipalities, their independence, budget and functions are analyzed. Taxes are discussed, where municipal councils can set one of the necessary tax elements, namely the tax rate. Decisions of municipal councils of different Lithuanian cities are examined, in which it is possible to see what similar or different tax rates are set. The third chapter examines the general and individual benefits that municipal councils can provide at their own expense. This section discusses the concept of tax relief, how and on what criteria the benefits are applied. It also provides specific examples of municipal councils on the basis of which general benefits are examined. The individual benefits established by the Vilnius City Municipal Council since 2009 are analyzed. by 2019 to see what is the real number of benefits provided, what amounts are provided and how much money the municipal budget loses. The rules for the provision of tax benefits adopted by the Vilnius City Municipal Councils are analyzed in order to clarify the criteria and conditions according to which a taxpayer may apply for a tax benefit. Decisions of municipal councils are also discussed, in which they themselves decide which taxpayer to exempt from real estate or land taxes. |
