Graphic model regulating the application of land site taxation deductions ; Žemės sklypų apmokestinimo lengvatų taikymą reglamentuojantis grafinis modelis

Abstract

Existing conditionally sizeable possibility of interpretation of tax legislation and covering regulations of the Republic of Lithuania, abundance of practical employment subtleties and concretization makes extremely important the knowledge of taxpayer regarding which specific deductions, when and how can be applied while calculating the payable sum for one or another tax. Employment of provided taxation deductions not only provides proper environment for tax system existentialism, but also creates added value for the taxpayer. Deficiency of economic and accounting knowledge of the latter enables a legitimate overpay of the taxes payable for the state, though, not registering this fact with any economic operation. Reform of taxation for persons engaged in agricultural activities and real property trade, recently performed in Lithuania, conditions new scientific research in this area of tax system. Land site taxation, seems such a narrow profiled field of tax system, becomes more and more important tax within Lithuanian tax system. As the carried out statistical analysis of national budget administration data reveals, collection scope of taxes, where taxable object is real property, during the last decade is only increasing both in Lithuania and all EU countries. One of the most significant reasons determining such changes is micro economic condition of the country, however, state fiscal policy also plays quite a considerable role in this field.[.]