Муниципальные образования как субъекты налогового администрирования в Литовской Республике ; Municipalities as the subjects of tax administration in the Republic of Lithuania

Abstract

Article deals with problem of the participation of the municipalities in tax ad-ministration in the Republic of Lithuania. The purpose of the article is clarify how municipalities may participate in tax administration in the Republic of Lithuania The methodology of the research includes the analysis of Constitution and legislation of Republic of Lithuania, system analysis, logical-analytical method. Results, scope of it's application. The existence of a unified state tax system, does not mean that the administrative-territorial unit (municipality) do not possess certain powers upon the introduction of taxes and (or) in the regulation of their collection. So, municipalities obtain part of the revenue by taxes, which rates are established by the councils of munici-palities, not exceeding statutory dimensions, etc. Participation of municipalities in tax ad-ministration bases on the provisions of the Constitution on the law of the administrative territorial units to self-government and to have their own budget. Elements of centralization and decentralization, based on the recognition of the single state tax system, are combined in Lithuania in the determination of tax competence. The tax legislation of the Republic of Lithuania almost does not provide for local govern-ments to participate in the tax collection process or in monitoring their collection. Tax laws provide the right to local authorities to refine (adjust) the individual elements of taxes, although the establishment of these elements remain the exclusive right of bodies of the state (central) authorities. Besides, local authorities have the right to establishment and the provision of common and individual tax benefits, the right to use the incomes received in the form of taxes, etc. Conclusions. Local authorities are involved in the process of tax regulation and possess a certain autonomy in this area – the Council of the municipality has the right to adjust tax rates and provide tax incentives at the expense of its budget. In exercising such rights, local self-government bodies detail the provisions of the tax laws. However, we should take into account the fact that the local authorities operate strictly in accordance with the require-ments of the tax laws.