Fizinių ir juridinių asmenų apmokestinimo netiesioginiais mokesčiais teisinė analizė

• Main Author: Adomaitytė, Renata
• Other Authors: Strumskis, Mindaugas
• Format: Dissertation
• Language: Lithuanian
• Published: Lithuanian Academic Libraries Network (LABT) 2007
• Subjects: Law; Muitai; The principles of taxation; Indirect taxes; Excise; Value added tax; Fiziniai ir juridiniai asmenys; Akcizai; Natural and legal persons; Pridėtinės vertės mokestis; Netiesioginiai mokesčiai; Apmokestinimo principai; Customs
• Online Access: http://vddb.library.lt/fedora/get/LT-eLABa-0001:E.02~2007~D_20070109_131839-60322/DS.005.0.02.ETD

Indirect taxes are value added tax, excise and customs. Taxation on these taxes is different than on the other taxes, because indirect taxes are paid by the person who pays the cost of the good or service, but collected form the real taxpayers – natural and legal persons, which are determined in the legal acts. The taxation of natural and legal persons begins from the principles of taxation, which are the basis of taxation. The principles of taxation are distributed into two groups: theoretical and determined in the legal acts, because of the collision of theory and legal acts. The indirect taxes – value added tax, excise and customs – are described through the principles of taxation. Also these taxes are analysed by their taxpayers – natural and legal persons, the procedure of taxation, the influence of the indirect taxes to the national budget and the main tendencies of all indirect taxes in Lithuania.