Tax payers and tax administrators are the main structural groups in tax system. They interact and have an impact on each other＇s actions following by tax compliance or tax non-compliance. However, no wider study enco...Tax payers and tax administrators are the main structural groups in tax system. They interact and have an impact on each other＇s actions following by tax compliance or tax non-compliance. However, no wider study encompassing both tax payers and tax administrators has been conducted in Lithuania. Since a survey of all participants in the tax system would require substantial time, human, and financial resources, during the first study, only one group, tax payers, was surveyed. During the second study, tax administrators were surveyed along with the tax payers. The present study has the following objectives： to describe the problem of tax evasion in the context of attitudes and behaviours of participants in the tax system; to estimate the tax compliance and evasion situation in Lithuania on the basis of attitudes and behaviours of tax payers; to establish how tax administrators estimate the tax compliance （evasion） situation in Lithuania; to assess the relationship between tax administrators and tax payers; to determine similarities and differences of their attitudes; to assess the key aspects of tax evasion; and to identify measures for the solution of this problem.展开更多
The purpose of this paper is to discuss the application of the principle of proportionality based on a case relating to a Portuguese economic group operating in the transportation sector. The group applied for being t...The purpose of this paper is to discuss the application of the principle of proportionality based on a case relating to a Portuguese economic group operating in the transportation sector. The group applied for being taxed under the regime of the group relief, as established in the Portuguese Corporate Income Tax Code （CITC）, and the tax authorities approved the request in 2002. The group＇s accounts for 2003 were audited by tax inspectors in 2007. In 2008, the accounts from 2004 to 2006 were also under a tax auditing. Following such audits and basing on, in the author＇s view, some minor faults, the tax administration disallowed the use of group relief for four consecutive years （from 2003 to 2006）. The financial implication was that 12 million Euros in additional taxes were charged to the group. Such an increase in the income tax would wipe out profits for two consecutive years, thus, pushing the effective tax rate to 100%. Such an economic result fell outside what seemed to be a balanced application of the law, by disregarding financial consequences from minor tax faults, some of which were voluntarily corrected by the group展开更多
文摘Tax payers and tax administrators are the main structural groups in tax system. They interact and have an impact on each other＇s actions following by tax compliance or tax non-compliance. However, no wider study encompassing both tax payers and tax administrators has been conducted in Lithuania. Since a survey of all participants in the tax system would require substantial time, human, and financial resources, during the first study, only one group, tax payers, was surveyed. During the second study, tax administrators were surveyed along with the tax payers. The present study has the following objectives： to describe the problem of tax evasion in the context of attitudes and behaviours of participants in the tax system; to estimate the tax compliance and evasion situation in Lithuania on the basis of attitudes and behaviours of tax payers; to establish how tax administrators estimate the tax compliance （evasion） situation in Lithuania; to assess the relationship between tax administrators and tax payers; to determine similarities and differences of their attitudes; to assess the key aspects of tax evasion; and to identify measures for the solution of this problem.
文摘The purpose of this paper is to discuss the application of the principle of proportionality based on a case relating to a Portuguese economic group operating in the transportation sector. The group applied for being taxed under the regime of the group relief, as established in the Portuguese Corporate Income Tax Code （CITC）, and the tax authorities approved the request in 2002. The group＇s accounts for 2003 were audited by tax inspectors in 2007. In 2008, the accounts from 2004 to 2006 were also under a tax auditing. Following such audits and basing on, in the author＇s view, some minor faults, the tax administration disallowed the use of group relief for four consecutive years （from 2003 to 2006）. The financial implication was that 12 million Euros in additional taxes were charged to the group. Such an increase in the income tax would wipe out profits for two consecutive years, thus, pushing the effective tax rate to 100%. Such an economic result fell outside what seemed to be a balanced application of the law, by disregarding financial consequences from minor tax faults, some of which were voluntarily corrected by the group
