Vilniaus miesto mokesčių mokėtojų (fizinių asmenų) aptarnavimo problemų analizė
Jokubauskienė, Jurgita |
Puškorius, Stasys | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Staškevičius, Juozapas Audvidas | Darbo gynimo komisijos pirmininkas / Thesis Defence Board Chairman |
Kaziliūnas, Adolfas | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Lakis, Juozas | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Bartkutė, Ingrida | Recenzentas / Rewiewer |
Arimavičiūtė, Malvina | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Svetikas, Kostas Žymantas | Darbo gynimo komisijos narys / Thesis Defence Board Member |
SUMMARY The analysis of problems of services to tax payers (natural persons) in Vilnius Main concepts: taxing administration, service to tax payers, problems of practice of service to tax payers. The content of the summary: in this master’s work the problems of services to tax-paying citizens are under consideration. The purpose of this work: to analyze the practice of services to tax payers in the National Taxman and to name the problems that tax payers confront with while counting, paying and declaring the set taxes. Taxes are the essential base of existence of common states. Tax payers, while doing their duty to pay taxes, are part of taxing system. So, the theme of this master’s paper is relevant, on purpose to clear the troubles that natural person confront with when counting, paying and declaring the set taxes. It would be very difficult to analyze all the existing problems relative to tax paying, because the citizens pay lots of various taxes. Therefore the main stream of this master’s paper is analysis of the problems relevant to income-tax of residents. The paper consists of three main parts. In the first part, there is a the organization of Lithuanian taxing administration system described and the main acts, regulating organizing the activity of services to tax payers of National Taxman, are presented. In the second part of paper, there is a presentation of taxes that natural person pay, and a short consideration of problems that residents confront with, when paying these taxes. In the third part of master’s paper, there is an analysis of accomplished research – questioning. The respondents of the questioning are the tax payers. The analysis of the answers helps to reveal the opinion of residents about the services to tax payers in National Taxman, and about the relevant troubles. The conclusions sum this master’s paper. A remark, that the hypothesis of this paper – the activity of services to tax payers of National Taxman does not fully meets the expectations of tax payers – is proved, is made here. At the end of this paper, there are guidelines for improving the quality of services to tax payers presented.