Šiame darbe buvo analizuojami tam tikri netiesioginių mokesčių Europos Sąjungoje reglamentavimo aspektai – tiek pirmoje, tiek antroje darbo dalyje analizė buvo pradedama apžvelgiant kaip kito požiūris į tam tikrus reglamentavimo aspektus, kokių priemonių buvo imtasi, kitais žodžiais tariant, atrodė svarbu apžvelgti, kaip istoriškai kito požiūris į netiesioginių mokesčių reglamentavimą, be abejo, nepaliekant nuošalyje vieno iš svarbesnių aspektų – atsižvelgiant į bendruosius Bendrijos tikslus, peržvelgti, kaip buvo įgyvendintas (ar turėjo būti) siekis harmonizuoti reglamentavimą netiesioginių mokesčių srityje. Po harmonizavimo politikos istorinės apžvalgos buvo pereita prie konkrečių, šiuo metu galiojančių tiek pridėtinės vertės mokesčio, tiek akcizo reglamentavimo aspektų. Kaip vienu iš vertingų šaltinių buvo pasirinkta Europos Teisingumo Teismo praktika, kuri buvo vertinga iš esmės dėl dviejų pagrindinių priežasčių – remiantis Teismo praktika buvo galima išskirti tas sritis, kurių dabartinis reguliavimas vis dar išlieka problematiškas, be to, tose srityse, kur vis dar susiduriama su reglamentavimo neaiškumu ar dviprasmiškumu, pavyzdžiui, aiškinant tam tikras sąvokas, Teismo praktika buvo vertingas šaltinis stengiantis iššiaiškinti kokrečių normų prasmę. Galiausiai darbo išvadose buvo glaustai pateikti pagrindiniai probleminiai aspektai, kurie išryškėjo analizuojant tiek teisės aktus, tiek teismų praktiką bei užsienio teisės mokslininkų darbus – tokie kaip vis dar taikomi... [toliau žr. visą tekstą] / The subject of this master thesis was the analysis of certain aspects, regarding indirect taxes regulation in the European Union. The first and the second part of this paper cover the changes in the attitude to certain regulations aspects, what sort of measures have been taken, in other words, it seemed important to show the historical development of this attitude, nevertheless pay consideration to the harmonization policy in the field of indirect taxation, the way it had been introduced and implemented (or should be) with regard to the Community’s aims. After the introduction, regarding harmonization policy, both parts deal with certain aspects of the regulation of value added tax and excises. The practice of European Court of Justice has been beneficial mainly because firstly, it helped to disclose those areas, in which the regulation remains problematic and secondly, where regulation is still deemed as inexplicit – it has stood as a valuable source trying to clarify the real meaning of certain regulation aspects. Finally, conclusions have been made with regard to the analysis of laws and practice of the European Court of Justice. These are zero rates, applicable to the Value Added Tax, which do not comply with the common system of the value added tax, excise rates, which Member States are free to determine according to the fixed minimum rates and in this way to distort the common market.

Methane hydrate formation and dissociation studies from high water content (>60 vol% water) – crude oil emulsions were performed. The hydrate and emulsion system was characterized using two particle size analyzers and conductivity measurements. It was observed that hydrate formation and dissociation from water-in-oil (W/O) emulsions destabilized the emulsion, with the final emulsion formulation favoring a water continuous state following re-emulsification. Hence, following dissociation, the W/O emulsion formed a multiple o/W/O emulsion (60 vol% water) or inverted at even higher water cuts, forming an oil-in-water (O/W) emulsion (68 vol% water). In contrast, hydrate formation and dissociation from O/W emulsions (≥71 vol% water) stabilized the O/W emulsion.

An understanding of the mechanism for hydrate formation from water-in-oil emulsions is integral for progressing from preventing hydrate formation through expensive thermodynamic means to hydrate blockage prevention. This work presents hydrate formation and agglomeration in a stirred system studied using two complementary particle size analysis techniques, a Particle Video Microscope (PVM) and a Focused Beam Reflectance Measurement (FBRM). The PVM provides qualitative visual information through digital images in the black oil illuminated by a series of lasers. The FBRM provides a quantitative chord length distribution of the particles/droplets in the system. Three sets of experiments were performed using two different Crude oils, Conroe with a very small asphaltene content and poor emulsion stability, and Caratinga with a much higher asphaltene content and emulsion stability. The first experiments looked at ice as an analogy to hydrates, studying the morphology with both the PVM and FBRM. The second experiments looked at the effect of droplet size on hydrate formation and agglomeration, and the third set of experiments studied the dissociation process using a combination of the PVM and in situ conductivity measurements to determine the continuous phase. For hydrate formation, droplet size was found to have a major effect on whether or not agglomeration will occur. During dissociation agglomeration is extremely dramatic due to the creation of surface water on the particles. The dissociation of these agglomerates results in a significant destabilization of the suspension into a water/hydrate phase at the bottom of the cell until dissociation is complete. The dissociation conceptual picture presented illustrates an important implication when operating a flow line with hydrates present; dissociation within the pipeline should be prevented until the hydrates are out of the flow line.

PVM yra didžiausias ir svarbiausias nacionalinio biudžeto pajamų šaltinis, todėl valstybei ypač svarbu užtikrinti, kad aiškinant teisės aktus reglamentuojančius PVM, būtų daroma kuo mažiau klaidų. Siekiant atsakyti į klausimą, kokios priežastys lemia klaidas taikant PVM reglamentuojančius teisės aktus, šiame darbe iškeltos kelios hipotezės. Pirma, klaidų taikant PVM reglamentuojančius teisės aktus priežastys yra konkrečios netobulos, klaidinančios teisės aktų nuostatos. Antra, teisės aktų nuostatos, kurias taikant klystama akivaizdžių trūkumų neturi, klystama, nes dažnai yra neaiškus jų tikslas, pagrindinė idėja, dėl kurios jos buvo sukurtos. Siekiant patvirtinti ar paneigti šiuos spėjimus i���keltas darbo tikslas – nustatyti tas PVM objektą reglamentuojančių teisės aktų nuostatas, kurias taikant dažniausiai daromos klaidos, nustatyti klaidų tipus ir būdus, į ką reikėtų atkreipti dėmesį, siekiant išvengti klaidų. Šiam tikslui pasiekti iškelti uždaviniai - atlikti Europos Bendrijų Teisingumo teismo, Lietuvos Vyriausiojo administracinio teismo ir Mokestinių ginčų komisijos prie Lietuvos Respublikos Vyriausybės išnagrinėtų mokestinių ginčų sprendimų, kurie buvo priimti bylose dėl padarytų klaidų taikant PVM objektą reglamentuojančias teisės aktų nuostatas, analizę. Atlikus šių sprendimų analizę nustatyta, kad dažniausiai klystama taikant prekių tiekimo sampratoje įtvirtintas „prekių perdavimo“ ir „disponavimo prekėmis kaip savomis“ sąvokas, aiškinant vieną iš atlygio sąvokos... [toliau žr. visą tekstą] / The VAT is the biggest and the most important resource of the National budgets. Therefore, every state must be sure that the Declaration of the Rights Tax Act regulatory preferably. There are also a few hypotheses. First, in the application of the regulatory acts Tax resulting error caused mostly not accurate in the classification of deception leading acts. Secondly, faulty application of classification of act has no obvious defects. The possible errors come only if the target and the idea of why this all has to be done, not just explained. This foreboding to vote or to deny them is the main objective, that is This VAT object regulates classification of the acts to determine their application for the most errors occur, the error and to clarify the possible ways out, in order to circumvent. To achieve this goal, the following tasks have been the work of the European Court of the European Community, the main administrative court in Lithuania and the Commission of disputes about tax to the government of Republic of Lithuania and decisions of the disputes about tax issues involved in the court proceedings at the declaration of the application of VAT object regulates classification of acts analyzed. In this summary we can clearly see that there are enough misapplications of VAT object regulatory classification of the acts occuring. Only partly succeeded determination of such categories of acts, where most mistakes happen to be determined. In almost all cases, if you pay tax at... [to full text]

Holdingo kompanijos yra sparčiai besivystančių ekonominių-teisinių santykių padarinys atliekantis vis svarbesnį vaidmenį ne tik ES, bet ir visame pasaulyje. Tiesioginių mokesčių reguliavimas paliktas ES valstybių narių kompetencijai, tačiau svarbiausi holdingo bendroves liečiantys apmokestinimo klausimai yra harmonizuoti ES mastu. Išleistos atskiros direktyvos reguliuojančios holdingo įkūrimui svarbias įmonių jungimo, skaidymo, turto perleidimo bei keitimosi akcijomis operacijas, taip pat atskira direktyva skirta sureguliuoti bendrai mokesčių sistemai taikomai patronuojančioms ir dukterinėms kompanijoms, sudaranti sąlygas dvigubo dividendų apmokestinimo išvengimui, ir trečioji svarbi direktyva harmonizuojanti palūkanų ir autorinių atlyginimų apmokestinimą ES. Pirmoji darbo dalis skirta visapusiškai holdingo sampratos analizei. Šis reiškinys tiriamas tiek bendrąja, tiek ekonomine, tiek teisine prasme. Atlikus analizę, daroma išvada, jog holdingo sąvoka yra sunkiai konkrečiai ir vienareikšmiškai apibrėžiama, todėl galima išskirti tik vieną esminį šių bendrovių bruožą – kitų bendrovių akcijų valdymas. Antrojoje darbo dalyje analizuojamos minėtosios svarbiausios ES direktyvos per jų įgyvendinimo Lietuvos Respublikos teisės aktuose prizmę. Šių direktyvų principai atskleisti per tai, kaip jie yra perkelti į konkrečias LR įstatymų nuostatas. Lietuva, kaip viena iš naujųjų ES narių, siekianti kuo tinkamiau perkelti direktyvų reikalavimus į nacionalinius teisės aktus, iš esmės tai... [toliau žr. visą tekstą] / Being a result of the rapid development of economical and juridical relations holding companies play an increasing role in the EU as well as globally. Although the regulation of direct taxes is left for the competence of member countries, most important holding companies’ taxation - related questions are harmonized within the EU. There is a special directive regulating important mergers, acquisition, alienation of property and exchange of shares operations. Moreover, there is a special directive for regulation of the common taxation system applicable for parent and subsidiary companies, which helps to prevent double taxation of dividends, as well as directive which harmonizes taxation of interests and royalties in the EU. First part of the thesis is dedicated for the universal analysis of the conception of holding. It is therefore being examined in general, juridical and economic terms. The analysis made shows that the conception of holding is not yet definite, therefore it is relevant to estimate only one core lineament of holding companies, namely controlling the shares of other companies. The accomplished analysis in the second part of the thesis shows how main principles of the EU directives are transferred to the specific provisions of Lithuanian legal acts. Although Lithuania seeks to apply the directives properly, remarkable foreign investors’ discrimination nuances and other inaccuracies are still present. Third part of the thesis explores questions regarding the... [to full text]

Magistro baigiamajame darbe nagrinėjami netiesioginiai mokesčiai. Teoriniu aspektu išanalizuota Lietuvos Respublikos mokesčių sistema, pridėtinės vertės, akcizo bei muito mokesčių esmė, tarifai, teisinis reglamentavimas, taip pat analizuotas ryšys tarp netiesioginio mokesčio pajamų ir elastingumo. Netiesioginiai mokesčiai yra pakankamai svarbūs, kadangi jie sudaro daugiau nei pusę visų valstybės biudžeto pajamų. Netiesioginių mokesčių surenkamas pajamas įtakoja įstatyminės bazės pasikeitimas, namų ūkių vartojimo išlaidų dydis, mokesčio objektų skaičiaus pasikeitimas, PVM mokėtojų skaičius, tarifų pasikeitimas, infliacija (defliacija) taip pat priklauso nuo analizuojamos prekės paklausos elastingumo. Netiesioginius mokesčius galima susieti su šešėline ekonomika. Pridėtinės vertės mokesčio grobstymo mastai yra pakankamai dideli ir kasmet jie didėja. Darbo empirinė dalis parodė, kad didinti akcizo tarifą tabako gaminiams neverta, nes įvertinus tabako gaminių paklausos elastingumą bei kontrabandos mastus, prieita išvados, kad akcizo mokesčio pajamų bus surinkta mažiau nei prieš tarifo didinimą. / There is the analysis of indirect taxes of master’s paper. There is the analysis of Lithuanian tax system, value added tax (VAT), excise tax and customs tax purport, tariffs, juridical regulation by the theoretic aspect. Also there is the analysis between indirect tax revenues and elasticity theory. The indirect taxes are very important, because it‘s revenue a large proportion of the budget. It’s revenues depend on changes of tax law, terminal household expenses, on changes of objects number, VAT payers number, on changes of tariffs, inflation (deflation), also it depends on elasticity of analysed commodity. The indirect taxes are associate with the black/grey economy. It is embezzled by a large extent. The empirical paper part demonstrate, that to raise the excise tax tariffs it’s not worth the risk, because the revenues will be less to compare the situation before raise the tariffs.

Magistro baigiamajame darbe atlikta teisinė analizė mokestinių ginčų dėl PVM atžvilgiu bei iškeltos problemos ir pateiktos išvados dėl PVM reglamentavimo Lietuvoje ir jo atitikimo šiandienos aktualijoms, kadangi būtent dėl PVM kyla daugiausia mokestinių ginčų. Teisinė analizė atlikta pasinaudojus egzistuojančia mokestinio ginčo nagrinėjimo struktūra, t.y. ikiteismine bei teismine stadijomis. Minėta analizė atlikta mokestinius ginčus dėl PVM suskirsčius į tris rūšis: ginčus dėl PVM atskaitos; ginčus dėl PVM atskaitos tikslinimo; ginčus dėl lengvatinio 0 PVM tarifo taikymo. Pirmojoje darbo dalyje teoriniu aspektu nagrinėjama mokestinio ginčo samprata, mokestinio ginčo stadijos, mokestinius ginčus nagrinėjančių institucijų reikšmė. Antroje darbo dalyje aptariami pagrindiniai PVM elementai, PVM reglamentavimas ir PVM reikšmė Lietuvoje. Trečioje darbo dalyje pateikiama mokestinių ginčų statistika 2010 metams, bei atliekama teisinė analizė mokestinių ginčų dėl PVM Lietuvoje atžvilgiu. / In a final master‘s work, there is presented a legal analysis of fee disputes due to VAT. There are revealed the problems and given the conclusions due to regulation of VAT in Lithuania too. Exactly for this reason of VAT, rise many disputes of the fees. The juridical analysis was accomplished using the research structure of existing taxable disputes, it means: pre-juridical and juridical stage. In the first part of the work there is written about the concept of the taxable disputes in a theoretical aspect, their stages and the importance of pending institutions. In the second part there are disputed the main elements of VAT, its regualation and importance in Lithuania.

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]

A hot topic in politics as well as in the political sciences is the topic of labour market integration. For newcomers the challenge of entering into the labour market is a staggering one. This can be showcased by the vast statistical difference in labour participation between newcomers and citizens. Another interesting aspect regarding labour market integration is inthe way that it is being governed. Both the political sphere and academia have shown an inclination to question the validity regarding New Public Management. This has started adebate regarding other ways of governmentality that is more suitable for the public sector. One of these is Public Value Management which emphasizes the goal of public value. The aim of this study is to perform a policy analysis of a government proposition as well as a planof action from the Swedish Employment Service. This was done by examining the problem representations as well as what was being left unproblematic. It also identified what type of governmentality is applied in the documents. The results revealed three problem representations of cooperation, quality & efficiency and governance. Additionally the labour market participation of immigrants that were not newcomers were left out of both the proposition as well as the plan of action. Lastly the study found an inclination by the Swedish Employment Service to rely more on a type of governmentality that resembles the one of Public Value Management.

Topics concerning gender mainstreaming are highly debated throughout political sciences. Studies imply that gender mainstreaming is implemented in an era of New Public Management which, according to different sources, takes away from the politics of gender equality. Due to the nature of the NPM framework, efficiency and productivity reduce gender mainstreaming to a technicality, rather than actually questioning the underlying structures of gender inequalities. In light of NPMs shortcomings in this aspect, a growing number of studies examine the possibilities Public Value Management has to offer. This framework articulates public value as the most important aspect of public administration. This study performs a policy analysis of the Swedish Migration Agency and examine how the agency deals with gender mainstreaming in terms of implementing a NPM and/or PVM oriented approach. The analysis in this paper is based on Carol Bacchi’s theoretical framework “What’s the problem represented to be?”, which helps isolate causes of the agency's problems regarding gender mainstreaming. Results of the analysis show an unwillingness to conform solely to factors such as efficiency and productivity, but controversially, the agency also heavily relies on the principles of the NPM framework. Conclusions can be made that the structural architecture of the agency prevents a full adoption of the PVM framework. / Statsvetenskapliga institutionen, Umeå Universitet