Pridėtinės vertės mokesčio efektyvumo vertinimas

Abstract

Taxes are the main source of revenue at the budget, but not all taxes are equivalent and collecting the same amount of income. The Value-Added tax is a consumption tax, which collected the most revenue on national budget not only in Lithuania but also in many countries of the world. Efficiency is the main function of this tax, i.e. collection of revenue as much as possible to the budget and experience the least as possible administrative costs. Evaluation of the efficiency of Value Added Tax is not a new phenomenon in Lithuanian and foreign countries, but it can be seen that the efficiency of the tax assessment usually based on one aspect. The efficiency is multiplex phenomenon expressed by a large number of indicators, for this reason a multicriteria SAW model is the best method of VAT efficiency evaluation. Multicriteria model allows to obtain quantitative and qualitative indicators and combined them into a single quantitative estimate of the amount that can be compared with others estimates.