Currently two direct control forms of taxpayers - the taxable investigation and taxable inspection - are applied in Lithuania. How the taxpayers calculate, declare and pay taxes is analyzed and verified during the taxable investigation and taxable inspection. During the taxable investigation is determined whether the taxable inspection will be laid or not. Taxable investigation and taxable inspection are two different forms of taxable control. The taxable inspection is more formal and stricter procedure where the tax administrator follows the law and verifies the correctness of calculated, declared and paid taxes. When law violations are determined, the additional taxes and economical sanctions will be applied. The taxable investigation is the supervision and analysis of taxpayers’ activity, as well collection of additional information, related with the activity of the taxpayer.
| Identifer | oai:union.ndltd.org:LABT_ETD/oai:elaba.lt:LT-eLABa-0001:E.02~2007~D_20070116_160512-78668 |
| Date | 16 January 2007 |
| Creators | Bagdonas, Šarūnas |
| Contributors | Miškinis, Algirdas, Kaušinis, Edvardas, Visockaitė, Audra, Strumskis, Mindaugas, Vasarienė, Dalia, Zabulionis, Daivis, Daujotaitė, Dalia, Remeikienė, Airina, Mykolas Romeris University |
| Publisher | Lithuanian Academic Libraries Network (LABT), Mykolas Romeris University |
| Source Sets | Lithuanian ETD submission system |
| Language | Lithuanian |
| Detected Language | English |
| Type | Master thesis |
| Format | application/pdf |
| Source | http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2007~D_20070116_160512-78668 |
| Rights | Unrestricted |
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