PVM apskaitos harmonizavimas integruojantis į ES

Abstract

Taxes is mother incomes of State, her basis of existence. Every single state has taxing system created according to particular political circumstances or interests. Taxing systems twained them composition, taxin pays, taxing files, taxation bases, privileges of taxing and others elements, separated fiscal policy of hand level. One of the most importan taxes is Value Added Tax – VAT. In this research work VAT is analised, stress and harmonization of that tax in European Union (EU) and Lithuania. VAT is disputed in Word, European Union and Lithuanian taxing system; dispured the point of VAT, the origin and spread that tax in the Word. The point of harmonization, harmonization problems of VAT and new taxing files offers of that tax is disputed. Analised the hold taxing files offers of value added tax over LR State budget and National budget, and validited acceptable taxing file of VAT.