V. Tanzi kvalifikacinių diagnostinių rodiklių taikymas Lietuvos pavyzdžiu

Abstract

The Lithuanian tax system should be estimated while applying the Tanzi method, by way of answering the questions being presented by diagnostical indices. An empiric quantitative and qualitative examination has in essence corroborated that the method is suitable to applicate in estimating the tax system. An essential gap of the method is its indetermined principles in estimating indices as well as its criteria of evaluation. The Tanzi method should undergo an improvement in the following directions: a) in the area of establishing standard values of indices; b) in establishing criteria of evaluation – its indetermination creates a presumption for various interpretations that may cause a nonmonosemantic evaluation of situation; c) in adding to the index of expenses for collecting taxes an analysis of expenses by tax payers in fulfilling their tax obligations – at the same time making an analysis of expenses incurred by both the state authorities in collecting taxes and expenses of tax payers in fullfiling their tax obligations – so that the tax system would be evaluated in a more combined way. In the light of examination results, several problems faced by the Lithuanian tax system are established: inefficiency of particular taxes, complexity of ways in determining tax amount and the way of payment, high price of tax administration, inconsistencies in regulating tax disputes. Some propositions for resolving of the problems are submitted.