| Abstract [eng] |
Minimum Criteria for a Reliable Taxpayer In Master`s degree thesis, leading the Republic of Lithuania law acts analysis and other sources, minimal reliable taxpayer criteria, their conception and problems are being analyzed. In this thesis minimal reliable taxpayers are being analyzed in the law system of Lithuania. Evaluating minimal reliable taxpayer’s criteria, objectivity, reasons which determined new taxpayer institution creation are being revealed at the beginning of thesis. In this thesis in order to assess whether Tax administration law 401 article confirmed to law opposite acts are proportional to consequences, which arises from admitting taxpayer unreliable, in accordance to tax law acts, administrative law, criminal law and employment law sources. In order to investigate violations list, which determines taxpayer differentiation, firstly consequences are being analyzed, which taxpayer could suffer from being admitted unreliable. In order to evaluate proportionality between different violations for which performance taxpayer would lose his reliable taxpayer status, sanctions are revealed which helps to compare different deeds danger level. Leading by the Republic of Lithuania laws acts and others law literatures analysis, a decision can be made that punishments for provided violations are not equal and for restrictions consequences must be proportional, which can form from not matching reliable taxpayer status. In administrative offense list specified offenses can raise discussions whether all deeds are objectively evaluated and included in this list, which determines taxpayers differentiation. Under consideration whether for different deeds same negative consequences could be applied. |
