Skaitmenizacijos įtaka mokesčių sistemos skaidrumui ; Impact of digitalisation on the transparency of the tax system
It is noticeable that digitalization is increasingly affecting various aspects of everyday life and business. Both the habits of the population and the ways of organizing and conducting business are changing. As a result of the development of the Internet, many activities are moving to virtual space, the mobility of residents and businesses is growing as well as the importance of intangible assets. These changes have resulted in certain income not falling under the definition of a tax object definition, and it results in reduction of tax income. There are also problems with cross-border taxation, as differences between national laws help to avoid tax consequences. Following these trends, the impact of digitalization on the tax system is actively analyzed. International organizations, governments, and authors are analyzing how the challenges of digitalization can be solved. Some argue that digitalization can increase public finances, but for this, business models, digital goods and services should be properly taxed. Others argue that digitization contributes to the development of tax evasion. On the other hand, it is argued that digitalization can be beneficial as it opens up opportunities for more efficient and reliable ways of administering taxes. Because of this, the final thesis aims at describing and analyzing the following research issues related with the impact of digitization on the transparency of the tax system. The object of the project is the transparency of the tax system in the digital environment. The problem of the project is how the transparency of the tax system can be ensured from the perspectives of different groups of tax system participants in the context of digitalization. The purpose of the project is to identify issues and opportunities of ensuring the transparency of the tax system operating in the digital environment and to assess how the transparency of Lithuanian tax system is ensured in the context of digitalization. Objectives to achieve the project goal: 1. explain the importance ...