Netiesioginių mokesčių administravimo programų teisinė analizė ir įsisavinimo problemos

Abstract

Theme of the Master’s Thesis: The legal analysis of programme in the field of indirect taxes administration and problems of assimilation of programme. Administrative cooperation, European Community, excise tax, exchange, Fiscalis, indirect taxes, information exchange system, programme, project groups, multilateral control, seminars, states members, state tax inspectorate, tax administration, tax fraud, tax inspector, third countries, VAT. In the first part of summary there are submitted the theme of the Master’s Thesis and the key words. Also in the summary is given the main purpose of Fiscalis programme. Finally all parts of the Master’s Thesis are shortly described. The Fiscalis programme improves the functioning of the taxation systems in the internal market by increasing co-operation between participating countries, their administrations and officials and building a network of tax administrations working together, and identifies and remedies areas, such as legislation and administrative practices which make this co-operation more difficult. It should be noted in particular that fiscal fraud creates a significant distortion of the functioning of the internal market. It damages fair competition, adversely affects revenue and undermines confidence in the Community's taxation systems. So why one aim of the programme is therefore the protection of the Community and national financial interests against fraud. In order to meet new challenges, the Commission has already organised or planned under the Fiscalis programme a number of specific actions. The thesis is divided into three chapters. Tax administration concept, legal acts regulating tax administration, tax administration institutional system serves as a basis of the first chapter. The different sources of information introducing the Fiscalis programme in the field of indirect tax administration, analysing prerequisites, objectives, measures, adaptation of the Fiscalis are used in the second chapter. The third chapter is the most important and constitutes the problems of the Fiscalis programme in the field of indirect tax administration.