Development of institute of local taxes in Lithuania after joined it to EU

Abstract

The article deals with the possibility of developing the institute of local taxes in Lithuania. The concept of local taxes and its place in state is considered. Experience of modern democratic states and interwar Lithuania in the sphere of local taxes is presented. The budget’s structure of Lithuanian municipalities from the point of view of local taxes is analyzed in the period after joining Lithuania to the EU. The comparative analysis budget structures of the Vilnius and other capitals of the Baltic countries are performed. The means are proposed that will enable us to develop the institute of local taxes up to the European level, i.e. the taxes allocated to the self-government to legalize as a local tax, rendering an opportunity to set its tariffs within the statutory limits and some new local taxes, could be legalized.