Suchergebnisse

Taxes being a basic instrument of fiscal policy of the State and an essential source of public income, detailed regulation of their collection is required. Therefore, the Taxes Administration Act not only legitimates the category of tax obligation, but regulates in detail the process of its discharge by tax-payers (the procedures related to the accounting, declaration and payment of taxes). It is obvious in this case that the Act gives priority to the free-will means of discharge of the tax-payers' duties. The analysis of the issue is based on the review of legal regulations of the Lithuanian tax law in force and on the study of general principles of civil obligatory law. Based on the provided analysis the author examines and defines tax obligation as the specific legal relation between tax-payer (debtor) and the State (creditor) in which both of them have not only duties but also rights. Such relation arises from tax acts, adopted by the Parliament. Therefore, tax obligation cannot be an object of agreement between the State and the actual tax-payer. Particular attention in the article is given to the analysis of free-will means of discharge of the tax-payers' duties, such as: payment of the taxes (including tax overpayment); succession on tax debt; respite of tax payment, etc.

Taxes being a basic instrument of fiscal policy of the State and an essential source of public income, detailed regulation of their collection is required. Therefore, the Taxes Administration Act not only legitimates the category of tax obligation, but regulates in detail the process of its discharge by tax-payers (the procedures related to the accounting, declaration and payment of taxes). It is obvious in this case that the Act gives priority to the free-will means of discharge of the tax-payers' duties. The analysis of the issue is based on the review of legal regulations of the Lithuanian tax law in force and on the study of general principles of civil obligatory law. Based on the provided analysis the author examines and defines tax obligation as the specific legal relation between tax-payer (debtor) and the State (creditor) in which both of them have not only duties but also rights. Such relation arises from tax acts, adopted by the Parliament. Therefore, tax obligation cannot be an object of agreement between the State and the actual tax-payer. Particular attention in the article is given to the analysis of free-will means of discharge of the tax-payers' duties, such as: payment of the taxes (including tax overpayment); succession on tax debt; respite of tax payment, etc.

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.

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.

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.

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.

On the basis of the analysis of the current legislation of the Lithuanian Republic and practice of its application the question on the state offbudget funds in system of the fi nance of the state is considered. Legal status of Fund of the termination of operation of the state enterprise the «Ignalina atomic power station" is analyzed. Existence of the given fund in Lithuania is predetermined by necessity to fi nance work on closing of object of nuclear power.

On the basis of the analysis of the current legislation of the Lithuanian Republic and practice of its application the question on the state offbudget funds in system of the fi nance of the state is considered. Legal status of Fund of the termination of operation of the state enterprise the «Ignalina atomic power station" is analyzed. Existence of the given fund in Lithuania is predetermined by necessity to fi nance work on closing of object of nuclear power.

A budget of State (Government budget) in all countries is known as a financial plan of all planed incomes, expenses and revenues approved by the competent institution (in the Republic of Lithuania – by Seimas). It is a plan for saving, borrowing and spending by the State, that is drawned according to the requirements of the Law. The article deals with the problem of realization of principle of long-term (long-range) budget planning in the Republic of Lithuania. The legal definition and the essence of long-term budget planning, the reasons for changing to long-term budget planning is analyzed in the article. Particular attention is given to the question of the reform of budget planning in Lithuania that started in 1998 and signified transition from the model of short-term to the model of long-term budget planning. It' affirmed that the planning of budget of the State for particular period of time is established in Law on budgeting as one of the main principles of the whole budget process. According to the Law on budgeting and other legal acts the draft of the budget of the Republic of Lithuania shall be prepared for the period of three years basing on legislative acts of the Republic, information from state statistical agencies, socio-economic programmes and scientific-technological projections, etc.

A budget of State (Government budget) in all countries is known as a financial plan of all planed incomes, expenses and revenues approved by the competent institution (in the Republic of Lithuania – by Seimas). It is a plan for saving, borrowing and spending by the State, that is drawned according to the requirements of the Law. The article deals with the problem of realization of principle of long-term (long-range) budget planning in the Republic of Lithuania. The legal definition and the essence of long-term budget planning, the reasons for changing to long-term budget planning is analyzed in the article. Particular attention is given to the question of the reform of budget planning in Lithuania that started in 1998 and signified transition from the model of short-term to the model of long-term budget planning. It' affirmed that the planning of budget of the State for particular period of time is established in Law on budgeting as one of the main principles of the whole budget process. According to the Law on budgeting and other legal acts the draft of the budget of the Republic of Lithuania shall be prepared for the period of three years basing on legislative acts of the Republic, information from state statistical agencies, socio-economic programmes and scientific-technological projections, etc.

A budget of State (Government budget) in all countries is known as a financial plan of all planed incomes, expenses and revenues approved by the competent institution (in the Republic of Lithuania – by Seimas). It is a plan for saving, borrowing and spending by the State, that is drawned according to the requirements of the Law. The article deals with the problem of realization of principle of long-term (long-range) budget planning in the Republic of Lithuania. The legal definition and the essence of long-term budget planning, the reasons for changing to long-term budget planning is analyzed in the article. Particular attention is given to the question of the reform of budget planning in Lithuania that started in 1998 and signified transition from the model of short-term to the model of long-term budget planning. It' affirmed that the planning of budget of the State for particular period of time is established in Law on budgeting as one of the main principles of the whole budget process. According to the Law on budgeting and other legal acts the draft of the budget of the Republic of Lithuania shall be prepared for the period of three years basing on legislative acts of the Republic, information from state statistical agencies, socio-economic programmes and scientific-technological projections, etc.

A budget of State (Government budget) in all countries is known as a financial plan of all planed incomes, expenses and revenues approved by the competent institution (in the Republic of Lithuania – by Seimas). It is a plan for saving, borrowing and spending by the State, that is drawned according to the requirements of the Law. The article deals with the problem of realization of principle of long-term (long-range) budget planning in the Republic of Lithuania. The legal definition and the essence of long-term budget planning, the reasons for changing to long-term budget planning is analyzed in the article. Particular attention is given to the question of the reform of budget planning in Lithuania that started in 1998 and signified transition from the model of short-term to the model of long-term budget planning. It' affirmed that the planning of budget of the State for particular period of time is established in Law on budgeting as one of the main principles of the whole budget process. According to the Law on budgeting and other legal acts the draft of the budget of the Republic of Lithuania shall be prepared for the period of three years basing on legislative acts of the Republic, information from state statistical agencies, socio-economic programmes and scientific-technological projections, etc.

Straipsnyje, vadovaujantis galiojančių Lietuvos Respublikos teisės aktų analize ir kitais šaltiniais, anali­zuojamas vienas iš esminių mokesčių kaip teisės kategorijos elementų – mokesčių lengvatos. Šis teisinis reiškinys vertinamas Mokesčių administravimo įstatyme įtvirtintų apmokestinimo principų kontekste, turint tikslą išsiaiškinti, ar jo įteisinimas įstatymuose neprieštarauja visų pirma mokesčių mokėtojų lygy­bės principui. Šalia to straipsnyje atskleidžiama mokesčių lengvatų esmė, nustatymo tikslai, pasireiški­mo formos ir kiti su mokesčių lengvatomis susiję teisinio reguliavimo klausimai. The article deals with the problem of the tax advantages in Lithuanian tax law.The study is based on the review of current tax legislation of the Republic of Lithuania that estimates tax advantages to be as one of basic structural elements of each tax, first of all, and on the standpoint to this legal phenomenon from the positions of it's correspondence to the legal principles of taxation legitimizated in the Tax admi­nistration Act of 2004. Special attentiomn is given to the questions of legal definition and to the analysis of the content (legal forms) of tax advantages.

The subject. The research covers analysis of legal regulation that sets the increased tax rate instrument and the comparison of this instrument with other similar legal instruments. The purpose of the article is to clarify the content of the increased tax rate as legal instrument of taxation, its place in the general tax system, as well as the assumptions and objectives of the application thereof. The authors dare to confirm or disprove hypothesis that increased tax rates can be considered as specific punitive measure applied to taxpayers. The methodology of the research includes the analysis of Constitution and legislation of Re- public of Lithuania, system analysis, logical-analytical method, formal-legal interpretation of Lithuanian laws. The main results, scope of application. An increase in the tax rate means exceptional taxation conditions opposite to the application of tax reliefs. It should be noted that if the application of the tax reliefs is foreseen in practically all taxes applied in Lithuania, the increase of the tax rate is intended only in a few cases. Taxation system of Lithuania sets the possibility to apply increased tax rates for real estate, land, natural resources and environmental protection taxes if the respective conditions foreseen in legislation are met. This legal regulation forms the dis- tinct legal instrument – the increased tax rate. The increased tax rates is the economic sanc- tion that comes to effect for harmful or illegal behaviour. The consequences of these eco- nomic sanctions are very severe what makes this instrument being equal to legal responsibil- ity. Furthermore, this research examines if the higher tax rate might be applied along with other forms of legal responsibilities, for example, fine under the tax law. When trying to an- swer the question whether it is correct to recognize the application of a higher tax rate as a legal liability measure, it is necessary to clarify the purposes of its application, the bases (as- sumptions) that differ in individual taxes. The legal presumption of the application of the calculation of real estate and land taxes at the increased rate is the compliance of the object of taxation with certain objective prop- erties established by the legal acts, i.e. abandonment, non-use of the property or the use not for the intended purpose, which results in the inclusion of such property in special lists of objects subject to levy of increased tax rate. The increased tax rate on state-owned nat- ural resources is applied when the extracted resources are undeclared, the declared quan- tity of extracted resources is lower than the quantity actually extracted or extraction of natural resources is performed without the permit. Therefore, the application of a higher tax rate on state natural resources or environmental pollution tax is a consequence of the improper performance of their obligations under the relevant tax laws, for the purpose of punishing for the breaches of tax laws. Meanwhile, none of the laws enshrining the impo- sition of an increased tax rate provides for any grounds for exempting the taxpayer from paying the increased tax rate. Conclusions. The higher tax rate is, in essence, is to be considered a specific punitive meas- ure applied to taxpayers. This is confirmed by the logical analysis of the texts of tax laws. The application of the higher tax rate in all cases is determined by violations of legal acts (taxes or other) which allow this phenomenon to be seen as a specific form (instrument) of legal coercion (liability).