| Abstract [eng] |
The purpose of this work is to assess the influence of legal regulation of tax administration in customs on collection of taxes administered by customs, to determine and analyze the most relevant problems of tax administration in customs and to find solutions of these problems. Lithuanian customs is responsible for correct calculation, registration, accounting, collecting, control of taxes, which are in its competence, i.e., custom duties, excise duties and value added tax. It is also responsible for transferring these taxes into the Treasury. Customs is assign with special function, i.e., to ensure that there is observed the law and other legislation, which finetune international trade, and to collect fixed import and export duties and levies, while effectively practicing customs maintenance aids. Legal regulation of taxes’ that are administered by customs registration, collection and ingathering is complex process and it is poorly analyzed in legal literature. In this work there is analyzed taxes’ function and significance, the conception and principles of tax administration, there is determined its assessment by legal norms, there is disclosed and analyzed the most important changes of legal regulation of tax administration in customs that occur after Lithuania joined EU, its influence on taxes collection and ingathering and on customs’ contribution to state budget. There was also conducted statistical research about taxes, administered by customs, there was determined and explained causes of taxes’ changes, according to legal aspect. After accomplishing business people’s survey in questionnaire form, there were determined the main problems, which occur, while to entering goods with the customs, calculating and paying payable taxes, there was also performed the assessment of these problems and there were attempts to find solutions. The calculation, collection and compulsory ingathering of taxes of import goods depends on legal base that regulates administration of taxes, on practice of legislation realization and on influence of European Union expansion over tax base. The main findings and suggestions of work are related with improvement of legal regulation of tax administration in customs. This will help to work more effectively not only against tax evasion, to improve its collection, but also will provide equal competition conditions, will improve quality of business people’s service, and at the same time it will improve relations between business people and tax administrators. |
