Lietuvos mokes?i? sistemos raida
Development of Tax System in Lithuanian
Final work of master’s studies, 80 pages, 20 pictures, 57 sources of literature, 1 addition, Lithuanian language. KEY WORDS: taxes, tax system, development, taxsation, evolution of taxes, theories of taxes, burden of tax. The object of the research - Development of Tax System in Lithuanian. The aim of the research - To analyze Lithuanian tax system paying attention to the stages of its historical development, accentuating the most important features of the system and evaluating their influence on the formacion of the present tax system. Objectives: 1) To analyze the theoretical aspects of taxes and taxation; 2) To investigate the develofment of Lithuanian tax system; 3) To analyze the peculiarities and weaknesses of present Lithuanian tax system; 4) To make suggestions about improving Lithuanian tax system. Methods of the research – analyzis and generalization of literature, systematizing of statistical data and comparative analysis, logical analysis. Results: Detailed analysis of sources of taxes and consequences of expression enables comprehensive characterization of the most important features of tax setting and organization of tax collection under the conditions of market relations consolidation. The article reveals regularities of Lithuanian tax system development, analyzes Lithuanian tax system and presents suggestions for improvement of tax system.
Advisor:Ston?iuvien?, N.; Jatk?nait?, D.; Lakis, V; Palubinskien?, S.; Žaltauskien?, N.; Ramanauskas, Julius; Genien?, M.; Slavickien?, A.
Source Type:Master's Thesis
Keywords:burden of tax mokes?iai taxes development apmokestinimas evolution mokes?i? našta reforma taxsation teorijos raida sistema system theories
Date of Publication:06/02/2005