Lietuvos mokesčių sistemos vertinimas

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Collection:
Mokslo publikacijos / Scientific publications
Document Type:
Straipsnis / Article
Language:
Lietuvių kalba / Lithuanian
Title:
Lietuvos mokesčių sistemos vertinimas
Alternative Title:
Evaluation of Lithuanian tax system
In the Journal:
Vagos. 2007, nr. 76 (29), p. 65-71
Keywords:
LT
Apmokestinimo ir mokesčių sistemos principai; Mokesčių sistema; Vertinimas.
EN
Evaluation; Principles of taxation and tax system; Tax system.
Summary / Abstract:

LTKiekviena šalis siekia sukurti tokią mokesčių sistemą, kuri skatintų šalies ekonomikos augimą ir užtikrintų reikiamas pajamas. Įvertinti šalies mokesčių sistemą yra sudėtinga, nes nėra sukurtos mokesčių sistemos vertinimo metodikos. Tyrimų tikslas yra įvertinti Lietuvos mokesčių sistemą ir pateikti jos tobulinimo kryptis. Daugelis autorių pateikia pavienius skirtingus vertinimo kriterijus - mokesčių naštą, apmokestinimo ribą bei apmokestinimo uždavinių ir principų suderinamumo problemas. Straipsnyje charakterizuoti ir išskirti pagrindiniai apmokestinimo ir mokesčių sistemos principai: teisingumo, ekonominio efektyvumo ir elastingumo, administracinio paprastumo ir aiškumo, vienkartinio apmokestinimo, mokesčių viešumo. Įvertinus Lietuvos mokesčių sistemą nustatyta, kad pažeidžiami teisingumo, ekonominio efektyvumo ir elastingumo, vienkartinio apmokestinimo principai ir laikomasi administracinio paprastumo bei viešumo principų. Pateikti mokesčių sistemos tobulinimo pasiūlymai. [Iš leidinio]

ENEach country tries to create such a tax system which would encourage the growth of national economy and assure the necessary income. The evaluation of country tax system is quite difficult because of the lack of evaluation methodic. Research aim - to evaluate Lithuanian tax system and to offer the suggestions for the development of this system. When the analysis of taxation principles and evaluation criterions was done, the following most important principles of tax system evaluation are set up: justice, economic efficiency and elasticity, administrative simplicity and clarity, single taxation and the publicity of taxation. Having evaluated Lithuanian tax system it is determined that the tax system contravenes the principle of justice due to the non-direct taxes and the different taxation of labour and capital income. Lithuanian tax system does not meet the principle of economic efficiency and elasticity because the tax income grows slower than GDP. Administrative ratios show that Lithuanian tax system meets the principle of administrative simplicity and clarity. Single taxation principle is contravened due to these reasons: income tax and social insurance fees have the same basis of taxation; dividend taxation is doubled by income tax and profit tax; the basis of VAT is not only the price but also the excises and duties. Lithuanian tax system meets the principle of the publicity of taxation. In the paper the suggestions how to improve Lithuanian tax system are presented. [From the publication]

ISSN:
1648-116X
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Permalink:
https://www.lituanistika.lt/content/47570
Updated:
2019-02-20 21:28:59
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