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Engl. Zsfassung

The words "there is nothing certain in this world except death and taxes" proclaimed by Benjamin Franklin do not lose meaning after more than two centuries. Let us leave the problem of death or life to another publication and discuss taxes. A bit different from usual. I will disappoint a reader, an analyst or a government representative who sees taxes together through the prism of the base and the tariff, but does not ask the question "why?". For decades, the psychological motives of consumers have been discovered and established as a way to economic science. And taxes are not an exception here, but there is little due cause, especially in practice. And unnecessarily, because the work here would make it possible to enrich the arum of the state — all of us

The words "there is nothing certain in this world except death and taxes" proclaimed by Benjamin Franklin do not lose meaning after more than two centuries. Let us leave the problem of death or life to another publication and discuss taxes. A bit different from usual. I will disappoint a reader, an analyst or a government representative who sees taxes together through the prism of the base and the tariff, but does not ask the question "why?". For decades, the psychological motives of consumers have been discovered and established as a way to economic science. And taxes are not an exception here, but there is little due cause, especially in practice. And unnecessarily, because the work here would make it possible to enrich the arum of the state — all of us

The words "there is nothing certain in this world except death and taxes" proclaimed by Benjamin Franklin do not lose meaning after more than two centuries. Let us leave the problem of death or life to another publication and discuss taxes. A bit different from usual. I will disappoint a reader, an analyst or a government representative who sees taxes together through the prism of the base and the tariff, but does not ask the question "why?". For decades, the psychological motives of consumers have been discovered and established as a way to economic science. And taxes are not an exception here, but there is little due cause, especially in practice. And unnecessarily, because the work here would make it possible to enrich the arum of the state — all of us

The words "there is nothing certain in this world except death and taxes" proclaimed by Benjamin Franklin do not lose meaning after more than two centuries. Let us leave the problem of death or life to another publication and discuss taxes. A bit different from usual. I will disappoint a reader, an analyst or a government representative who sees taxes together through the prism of the base and the tariff, but does not ask the question "why?". For decades, the psychological motives of consumers have been discovered and established as a way to economic science. And taxes are not an exception here, but there is little due cause, especially in practice. And unnecessarily, because the work here would make it possible to enrich the arum of the state — all of us

The articlebriefly overviews some features of Advocates General of the Court of Justice of the European Union as well as the influence of their opinions on the case law of the Court. The research is based on the doctrine as well as on the case law. The latter spotlightsinter aliathe links between the opinions of Advocates General and the judgments of the Court both when propositions of Advocates General are followed and when they are not. ; Straipsnyje aptariami kai kurie Europos Sąjungos Teisingumo Teismo generalinių advokatų bruožai ir analizuojama jų nuomonių įtaka teismui. Tyrimas grindžiamas doktrina ir Teisingumo Teismo (toliau ir TT) praktika. Jame taip pat išryškinamos generalinių advokatų nuomonių bei Teisingumo Teismo sprendimų sąsajos tiek tais atvejais, kai generalinių advokatų pateikti siūlymai yra priimami, tiek kai Teismas jais nesiremia.

This articlecontinues to overview some features of Advocates General of the Court of Justice of the European Union and analyses the influence of their opinions on the case law of the Court. Their role in developing the Union's jurisprudence in general as well as shaping directions on how to apply EU law in dealing with new economies are of particular interest. ; Straipsnyje toliau gvildenami kai kurie Europos Sąjungos Teisingumo Teismo generalinių advokatų bruožai ir analizuojama jų nuomonių įtaka teismui. Dėmesio skiriama ne vien jų įtakai Sąjungos teismų praktikos plėtrai, bet ir vaidmeniui brėžiant naujųjų ekonomikų teisinių santykių vertinimo gaires.

The article continues a brief overview of some features of Advocates General of the Court of Justice of the European Union and analyses the influence of their opinions on the case law of the Court. It focuses on the opinions of Advocates General and the judgments of the Court both when the AG propositions are followed and when they are not.The provided analysis leads to several concluding remarks. Firstly, Advocates General play an important role in generating progressive legal ideas and actively participate in the relevant legal debate. Some AGs propositions had impact on the landmark judgments that form the basics of the EU case law. Secondly, for new legal issues, Advocates General become pioneers that inspire the development of jurisprudence. AGs' opinions play the role of a starting point for the Court as well. Even if their proposals are not followed, they frequently become the first voiced perspectives on some issues, and this has an inevitable impact at least on legal debates and studies. Thirdly, Advocates General opinions are more informal than Court of Justice judgments and therefore often contain elements that provide a more extensive presentation about the issue at stake. Certain metaphors employed by the AGs help theoretical legal construction, or "the law in books" to be converted into "the law in action," which is more understandable for the general public.

The article continues a brief overview of some features of Advocates General of the Court of Justice of the European Union and analyses the influence of their opinions on the case law of the Court. It focuses on the opinions of Advocates General and the judgments of the Court both when the AG propositions are followed and when they are not.The provided analysis leads to several concluding remarks. Firstly, Advocates General play an important role in generating progressive legal ideas and actively participate in the relevant legal debate. Some AGs propositions had impact on the landmark judgments that form the basics of the EU case law. Secondly, for new legal issues, Advocates General become pioneers that inspire the development of jurisprudence. AGs' opinions play the role of a starting point for the Court as well. Even if their proposals are not followed, they frequently become the first voiced perspectives on some issues, and this has an inevitable impact at least on legal debates and studies. Thirdly, Advocates General opinions are more informal than Court of Justice judgments and therefore often contain elements that provide a more extensive presentation about the issue at stake. Certain metaphors employed by the AGs help theoretical legal construction, or "the law in books" to be converted into "the law in action," which is more understandable for the general public.

This article investigates issues behind households' tax payment morale, theoretical and practical aspects of the tax payment gap, and its impact on public sector revenue in Baltic countries. The attitude of households on tax payment is assessed quantitatively by employing a dichotomous logit-probit regression analysis. The tax payment gap among Baltic households has been investigated by applying a "macro approach," the main components of which are the shadow economy and the total tax rate. The effect of any hypothetical changes in tax morale is assessed by applying social accounting matrixes, which are based on national account data and allow to keep the economy balanced at all time. The results presented in this research suggest that taxes uncollected from households constitute nearly one fifth of total general government revenues and count nearly one tenth of the nominal GDP. Measures applied to strengthening tax morale positively contribute to public sector revenue and in general to the economy, though they should be applied gradually.