Use this url to cite ETD: https://cris.mruni.eu/cris/handle/007/44903
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Mokestinis patikrinimas mokesčių administravimo procese ir jo teisinis reguliavimas
Type of publication (PDB)
Magistro darbas / Master thesis (ETD_MGR)
Type of publication
type::text::thesis::master thesis
Title
Mokestinis patikrinimas mokesčių administravimo procese ir jo teisinis reguliavimas
Other Title
Tax investigation in the process of tax administration and its legal regulation
Author
Jasiulionienė, Regina |
Advisor
Smalakienė, Egidija
Other(s)
Kaziliūnas, Adolfas | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Mingėlaitė, Dovilė | Recenzentas / Rewiewer |
Staškevičius, Juozapas Audvidas | Darbo gynimo komisijos pirmininkas / Thesis Defence Board Chairman |
Svetikas, Kostas Žymantas | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Lakis, Juozas | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Arimavičiūtė, Malvina | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Puškorius, Stasys | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Extent
67 p.
Date Issued
2006-12-15
Field of Science
Keywords
mokestinis patikrinim...
mokesčių administrato...
mokesčių administravi...
kompleksinis mokestin...
operative tax investi...
mokestinė kontrolė
tax control
tax payer
mokestinis tyrimas
subject tax investiga...
teisinis reguliavimas...
tax investigation
tax administration pr...
mokesčių mokėtojas
complex tax investiga...
counterparts of tax i...
teminis mokestinis pa...
tax administrator
legal regulation.
operatyvus mokestinis...
mokestinio patikrinim...
Publisher
Kaunas: Lithuanian Academic Libraries Network (LABT)
eLABa
2178012
Abstract
This paper analyzes tax investigation process and its legal regulations. It reveals the essence and content of tax investigation, sets the main priorities of the process, enlightens the effectiveness of tax investigation, and enumerates the rights and obligations of all counterparts in the process. It is based on comparative analyses of tax investigation in Russia and Lithuania. The research proves that tax investigation is one of the most frequent forms of tax control and one of the most useful elements in the process of tax administration. Tax investigation is one of the most important parts of tax administration process and one of the most useful forms of tax control. This paper focuses on tax investigation in the process of tax administration and presents its legal subtleties. The analysis of tax investigation process allows to better understand the essence of tax investigation, to set priorities of the process, and to determine the rights and obligations of all counterparts. This paper analyzes forms of tax investigation and sets the kinds of tax investigation. This allows to better understand comprehensiveness of tax investigation without defining it by one concept. This paper also analyzes the practice of state institutions (tax administrators) which deal directly with tax investigation when doing their functions. It is based on comparative analyses of tax investigations that are applied in Russia and Lithuania. The research proves that tax investigation is one of the most frequent forms of tax control and one of the most useful elements in the process of tax administration. It is obvious that the process of tax administration would not be full and complete without tax investigation.
Coverage Spatial
Lietuva / Lithuania (LT)
Language
Lietuvių / Lithuanian (lt)
Defended
Taip / Yes
Access Rights
Prieigos embargo / Embargoed Access
File(s) magistrinis.doc (1.47 MB) Embargo Accessuntil 9900-03-30 magistrinis.pdf (604.35 KB) Embargo Accessuntil 9900-03-30