Lietuvos mokesčių sistemos raida
Development of the Tax System in Lithuania

Summary/Abstract: The paper analyses the development of taxation and tax collection as a process with the purpose of better understanding important issues of modern fiscal policy. A detailed analysis of sources of taxes and their consequences enables comprehensive characterization of the most important features of tax setting and organization of tax collection under the conditions of market relations consolidation. The paper reveals regularities of the Lithuanian tax system development, analyzes the Lithuanian tax system and presents suggestions for the improvement of the tax system.

• Details
• Contents