Santrauka:
Valstybė siekdama užtikrinti Lietuvos Respublikos Konstitucijoje numatytas žmogaus pagrindines teises ir laisves nustato pareigą mokėti mokesčius. Asmeniui pažeidusiam šią pareigą kyla teisinė atsakomybė už mokesčių įstatymų pažeidimus. Už mokesčių teisės aktų pažeidimus gali būti taikoma tiek administracinė, tiek baudžiamoji atsakomybė. Mokesčių įstatymai yra dažnai pažeidžiami t. y. vengiama mokėti mokesčius, aplaidžiai ir apgaulingai tvarkoma buhalterinė apskaita, pateikiami neteisingi duomenys apie pajamas.
Description:
Legal liability is one of the fundamental and the most important legal institutions. Its purpose is to protect and preserve the goods consolidated in the Constitution of the Republic of Lithuania. The legal liability corresponds to the types of legal violations and is distinguished to criminal, administrative, disciplinary, material and civil liabilities. The objective set in the graduation work of professional Bachelor was to analyse legal regulation of responsibility for violations of tax laws. In order to achieve the objective, the concept, origin and types of legal liability were discussed first of all. Besides, the concept of taxes, influence on the State budget, tax law system and relation with the tax law with other legal norms were analysed. In order to disclose properly the work’s topic, the non bis in idem principle, concept and meaning of legal liability for violations of tax law were examined. The conclusions and proposals are provided in the end of the graduation work. The comparative, linguistic, logical, systemic and historical methods are used in the complex mode in the graduation work. The volume of the work is 47 pages.
