| Abstract [eng] |
The final Master degree thesis analyses a problem of assessing the tax system. The first part of thesis analyses the historic development of tax theories, concept of tax system, functions, significance to the state, and the problem of tax evasion. Also analysed three evaluation methods of essentially different contents are distinguished: classical taxation principles with their characteristic indexes, Gill’s diagnostic indicators and Tanzi qualification diagnostic indicators. It provides a comparative analysis of methods for assessing tax system, distinguishing advantages, disadvantages, and justifying a need for a complex assessment model of tax system. It compiles a set of tax system assessment indicators, based on the analysed assessment methods, which focuses on three priority assessment aspects of the tax system: fairness, effectiveness, and simplicity of administration. Indicators that were chosen to assess the fairness of taxation are focused on the efficiency of tax revenue collection. Indicators that were chosen for the assessment of efficiency are directed towards the efficiency of tax revenue collection. And indicators for the assessment of simplicity of administration were chosen to reveal the aspects of tax revenue collection, calculation, and payment. The second part of thesis analyses dynamics and structure of tax revenue in the national budget of Lithuanian tax system and assesses the tax system from 2004 to 2013. The assessment of Lithuanian tax system was carried out in accordance with the compiled set of assessment indicators, and it provided an opportunity for a comprehensive assessment. It revealed disadvantages of Lithuanian tax system and provided suggestions for improvement, in order to increase the effectiveness of tax system, as well as the growth of the state economy. The third part of thesis provides simple applicable assessment model of tax system, which makes an assumption for the assessment of tax system as a whole. The model consists of a set of tax system assessment indicators, integrated indexes of justice, effectiveness, administrative simplicity, and the index of comprehensive tax system assessment, which provides an opportunity to calculate the overall of tax system. The developed model allows distinguishing essential disadvantages of tax system and carrying out a comparative analysis between tax systems of different countries. In order to justify the practical applicability of this model, a verification was carried out based on the case of Lithuania. |
