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.

Remiantis moksline literatūra darbe apžvelgiami svarbiausi mokesčių sistemos pasirinkimą įtakojantys kriterijai. Nagrinėjama progresinių mokesčių sistema bei jos teigiamas ir neigiamas poveikis. Apžvelgiami galimi progresyvumo pasiekimo būdai. Siekiant išsiaiškinti progresinio mokesčio reikalingumą Lietuvoje, apžvelgiama Lietuvos gyventojų finansinė situacija, išanalizuojama gyventojų nuomonė apie progresinius mokesčius bei įvertinamos Lietuvos galimybės įvesti progresinį pajamų mokestį. / The Master’s Thesis provides a review of main criteria influencing selection of tax system with reference to scientific literature. Progressive tax system is investigated as well as its positive and negative influence. Possible ways of achieving progressiveness are reviewed in the first chapter. The second and third chapters are dedicated to analysis of the situation in Lithuania. In purpose of finding out if Lithuania needs progressive taxes, the financial situation of the population of Lithuania is reviewed, population’s opinion of progressive taxes is analyzed and possibility of introducing progressive taxes in Lithuania is evaluated.

Research object – the support measures for small farms. Research aim – to identify the support measures for small farms and to suggest their possible ways of improvement. Objectives: 1) To propose the criterions of size of farm and the conception of small farm at policy; 2) To explore the estimations of national economic and social support at economic literature; 3) To explore the national measures for small farms and to deduce the possibility of small farms to use them; 4) To explore the measures of Europe Union for small farms and to deduce the possibility of small farms to use them; 5) To identify the support measures for small farms; 6) To give suggestions for improvement of support measures for small farms. Research methods. To propose the mostly used criterions of size of farms, the conception of small farm at policy and the national economic and social support measures at economic literature were used the analysis and synthesis methods of scientific and juristically literature. To explore the measures of national and of Europe Union supports were used analysis and synthesis methods of juristically literature, programs. To identify the support measures for small farms and to give suggestions were used statistical, comparative analysis and graphic figure methods.

Problems, relating to the imposition of direct taxes on e-commerce, calculation and collection thereof in e-commerce are discussed in the final Master's thesis with reference to the laws of the Republic of Lithuania, by comparing them with the model of the double taxation avoidance agreement of the Organization for Economic Co-operation and Development as well as the remarks of the experts of this Organization. Criteria, according to which the e-commerce taxation jurisdiction is applicable, are given herein. Collection of direct taxes of e-commerce in performance of e-commerce activities via server as well as permanent registered office is analyzed.

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.

Final master work consists of 62 pages, 9 figures, 11 tables, 40 sources of literature, lithuanian language. Key words: tax, taxation, principles, the burden of taxation, tax rate, tax shield, tax-free income, tax object, tax subject. The object of researching is income tax. The subject of researching is analysis and improvement of income tax. The aim of the work is to explore the essence, necessity and functions, to analyse taxable principles and purposes of the income tax in order to make suggestions how to improve and perfect them. The purpose of the work: 1. to survey tax doctrine and show why tax is needed; 2. to do the analysis of income tax and the burden of taxation; 3. to make suggestions how to improve income tax. The methods of research: in combining methods of analysis (monographic, statistic, logical, horizontal and vertical analysis ) and means (comparicon, graphical) to present suggestions how to improve the Tax of Personal Income.

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.