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THE EVALUATION OF THE LITHUANIAN TAX SYSTEM REFORM
Ilona Skačkauskienė, Živilė Tunčikienė
Book The 7th International Scientific Conference “Business and Management 2012”
ISSN 2029-4441 print / ISSN 2029-929X online
ISBN 978-609-457-116-9 CD
Year 2012
Publisher Vilnius Gediminas Technical University Press “Technika”
Doi 10.3846/bm.2012.097
Pages 749-759
View full text in PDF format
Abstract
In this paper the Lithuanian tax reform is analyzed, the results of this reform evaluation are presented. The main objectives of the research are to analyse the Lithuanian tax reform implemented and provide the evaluation of its consequences. Firstly, the whole of public sector management reforms has been revealed, their links as well their coherence with the tax reform have been analyzed. Subsequently there has been focused on the changes of the main tax and contributions taxation procedure. The authors of the article conclude that the objective of the tax reform – to compensate revenue losses and in this way guarantee public finance stability – was achieved. Such conclusions have been based on the fact that the ratio tax income/GDP increased 0.1 percent point after implementing the tax reform. On the other hand, the unclear formulation of the provisions of tax laws, the sudden provisions change with no time for the tax payers to understand the changing contents, insufficient public information about new obligations in the paper have been criticized.
Keywords: public sector, management, reform, tax system, evaluation.