Diskrecija valstybinės mokesčių inspekcijos veikloje, problemos ir galimi sprendimo būdai

Šiame darbe analizuojama diskrecija Valstybinės mokesčių inspekcijos (VMI) veikloje. Panaudodamas teorinius ir empirinius mokslinio pažinimo metodus, autorius nagrinėja diskrecijos pasireiškimą VMI veiklą reglamentuojančiuose teisės aktuose, apibrėžia diskrecinių galių ribas ir taikymo galimybę. Darbe iškeliamos praktikoje kylančios problemos, pateikiami galimi sprendimo būdai.

This postgraduate closing work detects main peculiarities of discretion in the activity of State Tax Inspectorate (STI). By using theoretical and empirical sciential knowledge methods, author strives to detect essential problems, raise them to the level of academic discussion and propose some presumptive motions to solve problems, as far as it relates to the analyzing subject. In the first part of this study has been analysed the conception of discretion. The second part includes the analysis tax system and tax administration process. The third part includes the analysis and presentation of State Tax Inspectorate discretion limits in the application of administrative compulsory measures and some aspects that are necessary for revealing this issue. The author shortly describes the definitions of administrative discretion and administrative compulsory measures as well as the peculiarities of the usage of these definitions. Moreover, the presentation encompasses the inter-relation of the mentioned definitions which overall influences the topical issues as well. In order to make the issue completely uncovered the author analyses several major administrative compulsory measures that are most often applied in the activities and operation of State Tax Inspectorate. Most general conditions and requirements of their form and application are also included. The fourth part of work includes the study of discretional decision making in the STI officers activity. The results of investigation were structured, presented with diagrams and inferences. This work inter alia takes in the description of the need to systematize in one law or otherwise called legal act all the administrative compulsory measures applied by the public administration institutions of the Republic of Lithuania. The limits of administrative discretionary powers are defined with the help of legal norms and principles that on their own part should be generalized as well.