Magistro darbe nagrinėjami teoriniai mokesčių sistemos formavimo pagrindai, t.y. mokesčių reikšmė ir būtinumas, vykdant valstybės funkcijas, apmokestinimo principai ir riba, mokesčių našta, pateikiama Lietuvos Respublikos mokesčių sistema. Analizuota Lietuvos mokesčių sistema, atkreipiant dėmesį į pagrindinius mokesčius, t.y. gyventojų pajamų, pelno, pridėtinės vertės bei akcizų mokesčius. Išanalizuotos šių mokesčių pajamų į nacionalinį biudžetą kitimo tendencijos 2004 – 2008 m. laikotarpiu, identifikuojant pagrindinius teigiamus ir neigiamus veiksnius, turėjusius įtakos mokestinių pajamų surinkimui. Kadangi mokesčių sistema kardinaliai keitėsi nuo 2009 metų, išanalizuota kaip keitėsi tų metų pirmo ketvirčio pajamų surinkimas iš pagrindinių mokesčių. Rašant darbą atlikta mokslinės, statistinės, normatyvinės ir kt. literatūros analizė, naudoti loginės analizės ir sintezės, palyginamosios analizės tyrimo metodai, santykiniai dydžiai, grafinis būdas ir kt. / Master‘s thesis covered theoretical elements of forming tax system, i.e. significance and importance of taxes prosecuting functions of government, principals of taxation and its limit, the tax burden, finally, tax system of the Lithuanian Republic is provided. Lithuanian tax system is analyzed, with attention to the basic taxes, i.e., personal income tax, profits tax, value-added tax, and excise duty tax. The study analyzed the tax revenue to the national budget for the 2004 - 2008 m. period, identifying the positive and negative factors bearing on the collection of tax revenues. Since the tax system has changed radically since 2009, analyzed the changes of the year the first quarter of the revenue collection of the main taxes. The analysis of scientific, statistical, normative and other kind of literature is carried out; research methods such as logic analysis and synthesis, comparative analysis, relative values, graphical presentations are applied in the study.

Final work of master’s studies, 80 pages, 20 pictures, 57 sources of literature, 1 addition, Lithuanian language. KEY WORDS: taxes, tax system, development, taxsation, evolution of taxes, theories of taxes, burden of tax. The object of the research - Development of Tax System in Lithuanian. The aim of the research - To analyze Lithuanian tax system paying attention to the stages of its historical development, accentuating the most important features of the system and evaluating their influence on the formacion of the present tax system. Objectives: 1) To analyze the theoretical aspects of taxes and taxation; 2) To investigate the develofment of Lithuanian tax system; 3) To analyze the peculiarities and weaknesses of present Lithuanian tax system; 4) To make suggestions about improving Lithuanian tax system. Methods of the research – analyzis and generalization of literature, systematizing of statistical data and comparative analysis, logical analysis. Results: Detailed analysis of sources of taxes and consequences of expression enables comprehensive characterization of the most important features of tax setting and organization of tax collection under the conditions of market relations consolidation. The article reveals regularities of Lithuanian tax system development, analyzes Lithuanian tax system and presents suggestions for improvement of tax system.

Indirect taxes are value added tax, excise and customs. Taxation on these taxes is different than on the other taxes, because indirect taxes are paid by the person who pays the cost of the good or service, but collected form the real taxpayers – natural and legal persons, which are determined in the legal acts. The taxation of natural and legal persons begins from the principles of taxation, which are the basis of taxation. The principles of taxation are distributed into two groups: theoretical and determined in the legal acts, because of the collision of theory and legal acts. The indirect taxes – value added tax, excise and customs – are described through the principles of taxation. Also these taxes are analysed by their taxpayers – natural and legal persons, the procedure of taxation, the influence of the indirect taxes to the national budget and the main tendencies of all indirect taxes in Lithuania.

This thesis is analyzing revenue dynamics of Lithuanian Republic budget of 2000 – 2006 years with direct aspect of taxes and the reasons which influed changes. In the beginning of thesis there was hypothesis, that incomes to national budget of population revenue taxes is the biggest part of budget revenue. The experiment was based on needs to value results of population revenue taxes decrease for budget. Objective conclusions about budget revenue, influed by 2006 years reform, can be done only by the end of this year. In despite of, this thesis is analyzing changes of budget already first months after reform. Also is analyzing other direct taxes structural parts in Lithuanian Republic national budget, taxes specification in countries of EU and the principles of processes of EU taxes harmonization, which are important for Lithuania in EU economic area.

Object of the research – formation of capital structure. Objective of the research is to investigate the behaviour of Lithuanian companies from the pecking order theory and harmonization of business and financial risk point of views. The main tasks are solved: 1) to investigate the traditional and modern theories of capital structure and to make comparison analysis; 2) to find out the factors that influence the formation of capital structure; 3) to verify the hypothesis of making capital structure decisions under pecking order theory; 4) to verify the hypothesis of harmonization of business and financial risk making the decisions of capital structure formation. The applied area of the research - the companies that shares are quoted in the Vilnius Security Exchange and are listed in the Official and Current Trade List. In order to analyse the main theories of capital structure formation and to make its comparison, to find out the factors that effect capital structure the scientific woks were studied. Verifying of the hypothesis of making capital structure decisions under pecking order theory and harmonization of business and financial risk the correlation analysis was done and graphical methods were applied.

The research object- the customs policy of the Republic of Lithuania. The research aim- to determine the changes in customs policy after Lithuania Joined EU. The objectives: 1) to research theoretical foundation of customs- to determine customs conception, functions, to estimate their significance and features of classification, to present the instrumentation of customs; 2) to do the analysis of Lithuania foreign trade and customs policy by joining the EU. 3) analize and evaluate the customs policy and overseas trade after Lithuania has become a EU member country. 4) anticipate the perspectives of customs policy implemented by Lithuania after joining the EU. Research methods- the analysis and synthesis of economical literature, logical abstraction, the methods of comparison, grouping and graphic modeling, interpretation and estimation of statistics. The scientific and economic literature, the regulation of the European community, also the law certificate of the Republic of Lithuania was explored in order to gain the main purpose. There were analyzed the reports of Foreign Office, the department of statistic, which is related to the government of the Republic of Lithuania next to the Board of exchequer. There were introduced the peculiarities of foreign customs and determined changes in trade treatment after joining the E.U.

This research describes and compares different approaches of the Better Regulation implementation in Danish Ministry of Industry & Trade and Lithuanian Ministry of Economics. These two ministries have been facing many common management problems relatively at the same time period, along with the ever-changing economic challenges and EU requirements. While the Danish ministry is being one of the most effectively restructured and de-burocratized into a project organization in EU, the Lithuanian Ministry of Economics remains at quite a low level of reformation. Even though both of these ministries had common goals, their reform purposes were completely different: the Danish reform was about to increase the Ministry’s capacity in developing new policy initiatives, to increase flexibility in resource allocation, and to make the organization an attractive working place for future graduates from universities; while the purposes of Lithuanian reform are still more about general compatibility with EU requirements.