Permokos (skirtumo) grąžinimo (įskaitymo) kontrolės problemos
Šventoraitis, Valentinas |
Daujotaitė, Dalia | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Darulienė, Lina | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Užubalis, Gediminas | Recenzentas / Rewiewer |
Kaušinis, Edvardas | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Miškinis, Algirdas | Darbo gynimo komisijos pirmininkas / Thesis Defence Board Chairman |
Černius, Gintaras | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Novikevičius, Vaitiekus | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Vasarienė, Dalia | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Strumskis, Mindaugas | Darbo gynimo komisijos narys / Thesis Defence Board Member |
The main goals of the Master’s work are discussed in this summary. The researching and investigation models are mentioned in this topic. The main conclusion and suggestion is written there. In the concluding work of Master on the subject: „Problems of overpay (difference) refund (inclusion) control“ problems related to control of overpay (difference) refund (inclusion) are analyzed, legal aspects of tax administration concerning overpay (difference) refund (inclusion) are presented. Study analyses the concept of over pay (difference) refund (inclusion), taxing – legal relations, occurring between taxpayer and tax administrator during disquisition of overpay (difference) refund (inclusion). Activity of State Tax Inspectorate, control of overpay (difference) refund (inclusion), actions preventing from illegal refund or inclusion of value-added tax, and ensuring the implementation of liabilities, determined by legislation, of tax payers.