Mokesčių apskaičiavimo pagal mokesčių administratoriaus įvertinimą principai

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.