Mokesčių administratoriaus kontrolės veiksmų teisinis reguliavimas

Pabrinkytė, Daiva

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Mokesčių administratoriaus kontrolės veiksmų teisinis reguliavimas

Pabrinkytė, Daiva

URI: http://dspace.kaunokolegija.lt//handle/123456789/1261

Data: 2018-06

Santrauka:

Analizuojami mokesčių administratoriaus kontrolės veiksmai. Aptariamas tiek mokestinio tyrimo, tiek mokestinio patikrinimo teisinis reguliavimas. Nagrinėjama procedūrų svarba mokesčių mokėtojams ir jų veiklai, stengiamasi išnagrinėti atlikimo tvarkas ir iš to kylančias skirtingas pasekmes, analizuojamas rezultatų įforminimas.

Description:

The legal regulation of control actions of the tax administrator. Daivos Pabrinkytės. Vocation al bachelors degree thesis. Supervisor lecturer Haroldas Juška, Kaunas Kolegija Faculty of Management and Economics, Department of Law. The thesis analyses the control actions of the tax administrator. Both taxable investigation as well as taxable review regulations are discussed. The importance of the procedure is researched to the regard of the tax-payers and their activities, the order of performance is analysed as well as differing consequences that stem from it. It is attempted to review the rights and obligations of both parties as well as analyse opportunities and safety measures so as they would not be taken advantage of. The goal of this paper was to analyse sources of law, which regulate the peculiarities of taxable investigation as well as taxable review. To properly research the set goal the Lithuanian Republic tax administrative legislation as well as other related subordinate laws were used. Finance law academic works, articles, literature and the practice of LR courts were used as well. After analysing the control actions of the tax administrator a conclusion can be made that taxable investigation and taxable review are two different types of activities of the tax administrator, to which differing laws are applied. However, knowledge of ones own rights and responsibilities is the surest way to protect oneself from possible cases of law loopholes or its misuses as well as other negative consequences which appear because of the lack of information. In the first part the tax system of the Lithuanian Republic as well as the order of tax disputes are discussed shortly. In the second part the term of tax research is discussed as well as goals, tasks, order of execution and the official registration of the results. In the third part the term of tax investigation, principles, order of execution, official registration of the results as well as repeat investigation are all discussed. The thesis, named „The legal regulation of control actions of the tax administrator“, consists of an introduction and three body parts. The work consists of 52 page and 61 references and sources of information.

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