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31	Gyventojų pajamų mokesčio analizė / Analysis of Personal Income Tax Normantaitė, Renata 26 May 2005 (has links) The object of this research is the Personal Income Tax Research aim – to analyze of personal income tax, its administration in theory and practical activity, formulate proposals for a further personal income tax improvement. Objectives: - to exhibit tax essentiality, taxation principle; - to give shot overview of personal income tax history and personal income tax in foreign countries; - to analyze of personal income tax, to present its merits and demerits; - to analyze administration of personal income tax; - formulate proposals for a further personal income tax improvement Research methods: logical and comparative analysis and synthesis by specialized, Lithuanian and foreign authors, methods of logical and graphic modeling. Marketing and Administration Apmokestinimo principai Taxing Objektas Object Tariffs Sumokėjimas Tarifai Taxation Accountancy Mokesčio reforma Mokėtojai Apmokestinimas Taxpayer Gyventojų pajamų mokestis Payment Deklaracijos pateikimas Declaration of taxable income Mokesčio administravimas Taxation principle Tax administration Income tax
32	Nekilnojamojo turto apmokestinimo tobulinimas / Improvement of Real Estate Taxation Petraitienė, Dovilė 31 December 2014 (has links) Tyrimo objektas- nekilnojamojo turto apmokestinimas. Tyrimo tikslas- pateikti nekilnojamojo turto apmokestinimo Lietuvoje tobulinimo galimybes. Uždaviniai: 1. Atlikus nekilnojamojo turto apmokestinimo Lietuvoje analizę, įvertinti nekilnojamojo turto mokesčio reikšmę savivaldybių ir valstybės mokestinėms pajamoms ir nustatyti pagrindines mokesčio problemas. 2. Išanalizavus ir apibendrinus mokslinės literatūros tyrimus nekilnojamojo turto apmokestinimo klausimais, identifikuoti veiksnius, lemiančius mokestinių pajamų iš nekilnojamojo turto mokesčio kitimą bei parengti nekilnojamojo turto apmokestinimo tobulinimo metodiką. 3. Suformuluoti pasiūlymus nekilnojamojo turto apmokestinimo tobulinimui. / Research object: real estate tax. Research aim: introduce opportunities of the taxation of real estate in Lithuania. Objectives: 1. Having conducted the analysis of real estate taxation in Lithuania to assess the significance of the real estate tax of the municipal and state tax revenues and to identify major problems of the tax. 2. After the analysis and generalisation of the research of scientific literature on real estate taxation to determine the factors leading to the losses of revenue from the estate tax, as well as to prepare methodology for improvement of real estate taxation. 3. To submit proposals for improvement of the taxation of real estate. Marketing and Administration Nekilnojamojo turto mokestis Nekilnojamojo turto apmokestinimas Real estate tax Real estate taxation Models of real estate taxation
33	Nekilnojamojo turto apmokestinimo sistemų analizė / Analysis of real estate taxation systems Sinicki, Miroslav 01 July 2010 (has links) Baigiamojo darbo tikslas – pateikti ir pagrįsti optimalios nekilnojamojo turto apmokestinimo sistemos rodiklius. Tam tikslui buvo atlikta nekilnojamojo turto apmokestinimo sistemų analizė, pagrįstas mokesčio būtinumas, naudingumas ir efektyvumas. Modeliuojant skirtingas rinkas nustatyti esminiai mokesčių tarifų skirtumai. Advalorinėse sistemose dažniausiai taikomas 1 % tarifas. Sistemose nuo ploto naudojamas keturių zonų apmokestinimas aštuoniais tarifais. Apmokestinimo sistema yra efektyvi, jeigu generuojamos pajamos sudaro daugiau nei: 0,5 % BVP, 2 % visų mokesčių pajamų, 25 % savivaldybių mokesčių pajamų. Be to, ryšys tarp minėtų rodiklių privalo būti stiprus. Nekilnojamojo turto apmokestinimo modelis turi būti pasirenkamas atsižvelgiant į mokesčių mokėtojų disponuojamas pajamas, turto vertę, apmokestinimo teritoriją. / The main purpose of this work is to reveal performance of the optimal real estate taxation system. To this end was made of real property taxation systems analysis, based on the necessity of tax, utility and efficiency. Modeling the different markets of the essential differences between the tax rates. Ad valorem systems is largely restricted to 1% rate. Systems from the area used for taxation of eight four-zone rates. The taxation system is an effective, if generated revenues of more than 0,5% of GDP, 2% of the total tax revenue, 25% of municipal tax revenues. In addition, the relationship between these variables must be strong. Real estate tax model should be chosen according to the tax payers' disposable income, value of the property tax area. Civil Enginering NT mokesčio tarifo analizė Advaliorinės NT apmokestinimo sistemos NT mokestis nuo ploto Real estate taxation systems Real estate tax rate analysis Tax based on the value Tax based on the area
34	Registracija pridėtinės vertės mokesčio mokėtojais Lietuvoje: sąlygos ir kontrolės mechanizmas / Registration as Value Added Tax Payers in Lithuania: Conditions and Control Mechanism Vitkus, Laimonas 13 December 2006 (has links) This work analyzes the legal regulation of registering payers of the VAT, aiming to determine and solve problems, which arise for the payers of VAT when registering to become as such and for the State Tax Inspectorate when administering and controlling this process. Mostly the Lithuanian Republic Law on Value Added Tax and the EU Sixth Council Directive 77/388/EEC regulations are analyzed. By applying document analysis and other related methods, it was determined that registration as a VAT payer is actually the right of the persons, not the duty. However, the implementation of this right is burdened by ambiguous regulations in the law and its official commentary. Difficulties especially arise when identifying persons who could be registered as VAT payers. In addition, it was confirmed that many other aspects important to the registration as VAT payers, e.g. „economic activity“, „intention to do economic activity“, „random transaction“, lack definition, which may cause uncertainty for Lithuanian and foreign persons who are registering. Prevention of fraud, where the actions of registration as VAT payers control are aimed at, greatly depends on the freedom of actions granted to the State Tax Inspectorate by the legal acts. Therefore, the author draws attention to the risk, which is related to the choice of the proper methods of control and implementation without violating the interests of the state and the taxpayers. At the end of the thesis, together with conclusions, the... [to full text] Law Registracija PVM mokėtojais Teisė registruotis PVM mokėtoju Value-added tax Pridėtinės vertės mokestis Registracijos PVM mokėtojais kontrolė Registration as a payer of the VAT Prievolė registruotis PVM mokėtoju Apmokestinamasis asmuo Taxable person

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