Use this url to cite ETD: https://cris.mruni.eu/cris/handle/007/44896
Options
Mokesčių apskaičiavimo pagal mokesčių administratoriaus įvertinimą principai
Type of publication (PDB)
Magistro darbas / Master thesis (ETD_MGR)
Type of publication
type::text::thesis::master thesis
Title
Mokesčių apskaičiavimo pagal mokesčių administratoriaus įvertinimą principai
Other Title
Principles of Tax Calculation Based on Assessment by the Tax Administrator
Author
Dovydaitienė Baltrušaitienė, Loreta |
Advisor
Rimeikienė, Airina
Other(s)
Kazlauskaitė, Šarūnė | Recenzentas / Rewiewer |
Miškinis, Algirdas | Darbo gynimo komisijos pirmininkas / Thesis Defence Board Chairman |
Kaušinis, Edvardas | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Strumskis, Mindaugas | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Vasarienė, Dalia | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Novikevičius, Vaitiekus | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Daujotaitė, Dalia | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Darulienė, Lina | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Černius, Gintaras | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Extent
73 p.
Date Issued
2006-12-13
Field of Science
Publisher
Kaunas: Lithuanian Academic Libraries Network (LABT)
eLABa
2177833
Abstract
This masters thesis deals with the position and role of tax calculation based on assessment by the tax administrator in the overall system of the control of tax calculation, legal regulation model thereof in Lithuania as well as the basic principles of tax calculation based on assessment by the rax administrator. Referring to the practice of Lithuanian tax disputes, as well as other Baltic states and world practice, the main shortcomings of legal regulation of tax assessment are established, ways of improvement thereof are defined, practical and theoretical problems with regard to the assessment are specifield, and ways of resolving problems are provided.
Coverage Spatial
Lietuva / Lithuania (LT)
Language
Lietuvių / Lithuanian (lt)
Defended
Taip / Yes
Access Rights
Prieigos embargo / Embargoed Access
File(s)ivertinimas2.doc (637.5 KB) Embargo Accessuntil 9900-03-31ivertinimas.pdf (1008.9 KB) Embargo Accessuntil 9900-03-31