Mokesčių administravimo pokyčiai valstybinėje mokesčių inspekcijoje diegiant integruotas informacines sistemas

• Main Author: Švažinskienė, Gerarda
• Other Authors: Slavickienė, Astrida
• Format: Dissertation
• Language: Lithuanian
• Published: Lithuanian Academic Libraries Network (LABT) 2005
• Subjects: Marketing and Administration; Taxes; Mokesčiai; Harmonization; Information systems; Administration; Derinimas; Administravimas; Informacinės sistemos
• Online Access: http://vddb.library.lt/fedora/get/LT-eLABa-0001:E.02~2005~D_20050530_144937-53153/DS.005.0.02.ETD

Master final work, 55 pages, 12 figures, 8 tables, 40 sources of literature, in Lithuanian language. The object of research – tax administration in State Tax Authority implementing integrated information systems. The objective of research is to identify the main problems of implementation of integrated information systems of taxes and to present suggestions for its solving. The main tasks are solved: 1) to determine the objectives and principles of Lithuania and EU tax harmonization; 2) to determine the necessity of harmonization of taxes; 3) to determine the objectives and tasks of administration of taxes and its compatibility with the Europe Council directives; 4) to identify the changes of tax administration and the problems of implementation of integrated informative systems of taxes that are established in State Tax Authority and the ways of the problems solving. Research methods. In order to achieve the objective, logical analysis and synthesis, comparable analysis, the analysis of juridical documents and statistical data, the analysis of STA projects of informational systems were done; the methodics of prognostication of transactions efficiency (developed by T.Magyla and V. Bagdonas) and Pareto method were applied. The author contributed with the employees of the Department of International Information Change of Ministry of Finance doing this research. Besides, part of information was collected in the inside Intranet network of STA.