{"id":{"repo_id":"vilnius","oai_identifier":"oai:vu.lt:elaba:15129603"},"canonical_url":"https://search.dev.ndltd.org/etd/vilnius/oai:vu.lt:elaba:15129603","repository":{"repo_id":"vilnius","name":"Vilnius University","base_url":"https://epublications.vu.lt/oai"},"display":{"title":"Lietuvos mokesčių sistemos vertinimas remiantis V. Tanzi kvalifikaciniais diagnostiniais rodikliais ir klasikiniais apmokestinimo principais 2004 - 2014 metų laikotarpiu /","abstract":"Four methods of different content for assessing tax systems are discussed, i.e. V. Tanzi’s qualification diagnostic indicators, J. B. S. Gill's diagnostic indicators, tax burden and the classical taxation principles and related descriptive indicators. The second part is an empirical research of the Lithuanian tax system. It also contains a structural/dynamical analysis of the collection of the Lithuanian budget income for the period from 2004 to 2014. 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