Pridėtinės vertės mokesčio įstatymo socialinis veiksmingumas

Abstract

This dissertation is aimed at exploring the efficiency of the Law on VAT. The first chapter is dealing with the concepts of the taxes and taxation laws. It is argued that their efficiency is determined by the extent the society understands and recognises the necessity of a particular tax and the justification of its size. The chapter also analyses the concepts of VAT, VAT Law and the efficiency of the legislation. Social operation of the law is described as the emergence, the process and the result of its effect on people’s consciousness and behaviour. The second chapter deals with key features of the VAT Law regulation. Rights and duties of those affected by the VAT Law are discussed. The key features of the regulation of the VAT accounting and their relationship with the principles of the EU member states VAT regulations are analysed. The third chapter is devoted to analysing a selective policy of the VAT setting and the related problems. It is argued that frequent changes in the VAT Law articles and sections is a manipulative mechanism which aggravates the proper observance of the Law. Based on the analysis of the legal problems related to the VAT payment, it is shown that VAT fraud is a problem which is increasingly difficult to fight. VAT fraud models are becoming increasingly complex and international in nature. For this reason, VAT fraud control must be conducted in collaboration with EU member states. The chapter ends with discussion of the disputes between taxpayers and tax administrator regarding the VAT accounting. Disputes which have been dealt with outside and inside the court are analysed, pointing out reasons behind these disputes and motives behind their resolutions.