| Abstract [eng] |
In this master paper the Lithuanian tax system analysis is revealed. The aim of the paper is to perform Lithuanian tax system economic assessment, identifying the opportunities to increase it‘s efficiency. To achieve this goal Lithuanian tax system components and operating principles, working as effectively functioning system of assessment methods will be analysed. Hypothesis is raised that Lithuanian tax system is not suitably formed. It is characterized by the provisions of the taxation guidelines uncertainty, instability and lack of transparency, which leads to reduced tax income productivity and economic efficiency. To achieve the goal the theoretical aspect of the taxation system is discussed, also its constituents and operating principles and methods of effective tax system assessment have been layed. Lithuanian economic analysis of the tax system in 2007-2014 is also accomplished using literature of Mr Tanzi and Ms Gill about diagnostic indicators of tax income accumuliation. Aso Lithuanian and the EU's economic assessment of the tax system is examined, detecting efficiency opportunities of it. Theoretical and practical research methods, scientific articles and literature analysis, comparative logical, analytical and systematic analysis and summarising methods, induction, deduction is used in this master paper. The scientific literature presents evaluation methods of the tax system efficiency which reveals the quantitative and qualitative assessment opportunities for the mechanism, based on the guidelines of taxation. Problematic Lithuanian tax system aspects is identified by qualifying diagnostic evaluation indicators of tax system efficiency which is represented by V. Tanzi. The paper analyze eight years old Lithuanian tax income statistics. Considering operating number of fees in a country, tax income levying from each tax at whole fiscal income structure, relation between virtually existing and the potential tax system is valued. Eight-year period analysis of Lithuanian tax system presents that basis of the tax income is formed by value-added, personal income, profits taxes and excise duties. Other small taxes are insignificant and their collected fiscal income is decreasing. In the aspect of tax collection terms Lithuanian tax system can be valued as little effective. The results of this paper may be useful for the state, the status of Lithuanian tax system could be assessed by using this information, also this information could be useful for making proposals for its improvement. Notification by the theme „Lietuvos mokesčių sistemos analizė“ have been read, at 15th Young explorer‘s international scientific conference „Ekonomikos ir vadybos aktualijos“ (Appendix 1). |
