Lietuvos mokesčių administravimo situacinė ir lyginamoji analizė

Abstract

Reforms in the area of the administration of taxes have been actively carried out in Lithuania during the preparation for membership in the European Union and in the first year of the membership; there were also taken some measures for improvement of information technologies and taxation procedures. The need for these was predestined by changes both in exterior environment and in the country itself; first of all by its economical interests. As a result of the reforms there were improved both the organizational structure of tax administration and the legal regulation of functions - such as declaration of income, payments, control, consulting, exacting, etc. - performed by the five institutions charged with the administration of taxes (State Tax Inspectorate, Customs Department, State Social Insurance Fund Board, Ministry of Natural Environment, Ministry of Agriculture). Upon carrying out an analysis of the expenses for tax administration by applying the index of relationship between expenses and taxable income there were disclosed significant differences in the efficiency of particular taxes. A part of these are attributable to objective reasons (relatively great number of tax payers, low tax tariff, short period of tax application), though the efficiency index of certain taxes being pretty poorer than the average figure gives a signal for necessity of searching for some internal reserves in reducing the expenses of the administration.