Mokesčių sistemos struktūros ir apmokestinimo principų sąryšio identifikacinis tyrimas
Marijampolės kolegijos leidybos centras |
| Date |
|---|
2015 |
Pastaruoju metu mokesčių sistema ir jos formavimo principai tampa vis dažnesne diskusijų tema ne tik tarp mokslininku, bet ir tarp rinkos ekspertų. Labai svarbu numatyti, kuo ir kaip remiantis turi būti formuojama mokesčių sistema, - nepakanka skirti dėmesio tik struktūrai ir jos vertinimui, būtina atsižvelgti ir į apmokestinimo principus, bet, svarbiausia, į šio sąryšio poveiki mokesčių mokėtojui. Taigi šio straipsnio tikslas yra identifikuoti mokesčių sistemos struktūros ir apmokestinimo principų sąryšį. Dėl šio tikslo buvo atlikta mokesčių sistemos, jos struktūros, apmokestinimo principų analizė, sudaryta mokesčių sistemos struktūros ir apmokestinimo principų sąryšio grafinė anotacija.
Economic globalization and cross-border integration determine changes in the tax system in order to create a favorable environment for business development and to attract foreign investment through making assumptions for economic development of the country. In this regard, the tax system assessment is the key condition for productive tax system improvement and purposeful governance. It should be mentioned that the tax system and principles of its formation is becoming a topic of discussion by scientists and experts. It is critical to provide how tax system should be formed and designed. So it is not enough to pay attention to the structure and its assessment, it is necessary to take into account the principles of taxation. But the most important is to evaluate the relationship between the tax system structure and principles of taxation and its effect on the taxpayer. So the aim of this article is to identify the relationship between structure of the tax system and the principles of taxation. To this end, the graphical annotation of the relationship between structure of the tax system and principles of taxation was created. An analysis of scientific literature showed that the selection of principles of taxation has a direct influence on the tax system and its formulation.