Mokesčių sistemos vertinimo metodai

Abstract

clear measurable parameters for ever changing criteria of tax system evaluation. As a matter of fact, in a systematic way the tax system is evaluated by three methods according to: 1) classical principles of taxation with their characteristic indices, 2) V. Tanzi's qualification diagnostic indicators, 3) J. B. S. Gill's diagnostic indicators. In this work, after having made an analysis of the methods for evaluating tax system, there has been determined their potential, i.e., possibilities for an objective and exhaustive evaluation of tax system operational mechanism, and taking into account achieved results there are given directions for perfection of the methods.