3. Mokslo žurnalai / Research Journals
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Mokesčių administravimo problemos Lietuvoje ir galimi jų sprendimo būdaiItem type:Publication, [Problems of tax administration in Lithuania and proposals for their solutions]research article[2010][P1c][S004][5]Apskaitos ir finansų mokslas ir studijos: problemos ir perspektyvos / Science and Studies of Accounting and Finance: Problems and Perspectives, 2010, vol. 7, no. 1, p. 257-261The aim of the research is to indicate and summarize the most important issues of the present taxation in Lithuania. In addition to this, the solutions to solve taxation problems are suggested. The problems raised are the addition to the discussion of the scientists and practicians of how to reduce the burden of taxation not only for those who are under the pressure (i.e. the taxpayers) but also for the administrators of taxation who carry out the duties. Every uncoordinated, unplanned, redundant, usually insignificant, and sometimes even unnecessary demand in the society provokes the considerable indignation. But it is very important to note that it uses the energy and resources of useful and necessary processes and does not give any benefit. "Too perfect" mechanisms of processes regulation and control increase the expenditure and do not bring the expected profit in GDP, i.e. do not bring any benefit for all the participants of the economical processes. Similarly, the taxes after the useful contracts are lost and they do not reach the Treasury. The whole society looses and this shakes the state to its foundations.
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