| Abstract [eng] |
In this master's thesis has been analyzed and evaluated Lithuania's tax system. In the theoretical part in accordance with the scientific literature has been analyzed the tax system concept, functions, importance for the state, tax content and classification, the basic principles of taxation, the tax system evaluation methods. Three tax system evaluation methods of different content have been analyzed: classic principles of taxation and their characteristic indices, V. Tanzi qualifying diagnostic indicators, J.B.S. Gill revenue collection diagnostic indicators. According to the first method in any classic tax theory each released principle of taxation is evaluated by quantitative indicators (equity, efficiency, flexibility, simplicity of tax administration) followed by a comparative analysis. The second method is the evaluation of tax systems in accordance with the answers to the proposed diagnostic indicators-qualification questions. The third method is similar to the previous methods but the effectiveness of the tax system has been analized on the basis of the collected revenue. Each of these methods allows to evaluate different aspects of the tax system. In the empirical part of the thesis has been conducted analysis of the 2004–2014 Lithuanian national budget tax revenue structure and dynamics. Lithuanian tax system has been evaluated based on the classic principles of taxation and their basic indicators – the calculated Gini coefficient, general tax burden, tax revenue elasticity coefficient, the tax gap, compared actual tax rates on labor, capital and consumption. V. Tanzi diagnostic indicators qualification assessment has been carried out by calculating of concentration, dispersion, erosion, lagging, specificity, objectivity, obligations (violence) and charging cost indices. The tax system has been evaluated by using J.B.S. Gill diagnostic indicators: the inherent properties of the tax system, carried out value-added and personal income tax return analysis, analysis of revenue collection efficiency and productivity. In the third part of the thesis economic assessment methodology of the tax system has been formed, distinguished each tax system evaluation method advantages and improvement directions. According to the Lithuanian national budget analysis and evaluation of the tax system by three different methods, proposals to improve the tax system have been made. The findings have been defined in the end of the thesis. |
