Mokesčių našta Lietuvoje ir Europos Sąjungos valstybėse /

Each country perform many different functions, and their implementation requires financial resources, whose source of formation are taxes. Taxes and the size of their burden are important not only for the country's residents, entrepreneurs or investors, but are also one of the main tools of financial policy in the country. As a result, the tax burden is the subject of much debate and disagreement today, because some are interested in a high tax burden and others in a low. Therefore, the most important task falls to the state - to set the size of the tax burden in such a way that would allow to collect sufficient revenue to the country‘s budget and have a positive effect on taxpayers. The final thesis analyzes the tax burden in Lithuania and the European Union. The aim of the work is to assess the Lithuanian tax burden in the context of the European Union countries. The following tasks were also raised during the work: to analyze the theoretical aspects of taxes and their burden, to prepare the research methodology of the tax burden, to make a comparative analysis of the tax burden in Lithuania and the European Union countries, to make a correlation analysis of the tax burden and tax revenues and rates and to assess the Lithuanian tax burden in the EU context. It was decided to conduct the study using the following methods: secondary data collection and analysis, comparative analysis, graphical representation of data and correlation analysis. First, tax revenues and gross domestic product in Lithuania and EU countries were assessed separately. The results showed that the collection of tax revenues in the country, compared to the EU countries, is as low as the indicator of GDP at current prices. The tax burden assessment shows that Lithuania's tax burden is small compared to other European Union countries. The correlation analysis of the tax burden and tax revenues and rates showed that the Lithuanian tax burden mostly depends on the income from social contributions, and since the tax rate did not change during the period under review, no correlation with tax rates was established. The paper concludes with several proposals such as reduction or increase of some tax rates and reduction of the shadow economy.

Grantor dc:publisher

Institutional Repository of Vilnius University

Year dc:date

2020

Author dc:creator

• Skurdelytė, Monika,

Statement dc:rights

• info:eu-repo/semantics/openAccess

Language dc:language

lit

Repository record dc:identifier

https://repository.vu.lt/VU:ELABAETD193299894&prefLang=en_US

OAI identifier oai:identifier

oai:vu.lt:elaba:193299894