| Abstract [eng] |
It is noticeable that digitalization is increasingly affecting various aspects of everyday life and business. Both the habits of the population and the ways of organizing and conducting business are changing. As a result of the development of the Internet, many activities are moving to virtual space, the mobility of residents and businesses is growing as well as the importance of intangible assets. These changes have resulted in certain income not falling under the definition of a tax object definition, and it results in reduction of tax income. There are also problems with cross-border taxation, as differences between national laws help to avoid tax consequences. Following these trends, the impact of digitalization on the tax system is actively analyzed. International organizations, governments, and authors are analyzing how the challenges of digitalization can be solved. Some argue that digitalization can increase public finances, but for this, business models, digital goods and services should be properly taxed. Others argue that digitization contributes to the development of tax evasion. On the other hand, it is argued that digitalization can be beneficial as it opens up opportunities for more efficient and reliable ways of administering taxes. Because of this, the final thesis aims at describing and analyzing the following research issues related with the impact of digitization on the transparency of the tax system. The object of the project is the transparency of the tax system in the digital environment. The problem of the project is how the transparency of the tax system can be ensured from the perspectives of different groups of tax system participants in the context of digitalization. The purpose of the project is to identify issues and opportunities of ensuring the transparency of the tax system operating in the digital environment and to assess how the transparency of Lithuanian tax system is ensured in the context of digitalization. Objectives to achieve the project goal: 1. explain the importance and relevance of the transparency of the tax system operating in the digital context research; 2. disclose the impact of digitalization, in order to, ensure the transparency of the tax system by different groups of participants in the tax system; 3. create a methodology to assess the transparency of the tax system; 4. evaluate the adaptation of Lithuanian tax system to the functioning in the digital environment and to ensure its transparency. The main research methods used in the project are systematic and comparative analysis of scientific literature, synthesis and abstraction, questionnaire survey method, statistical and graphical analysis. The main results of the project revealed that digitalization has an impact on the transparency of the tax system in different groups of tax system participants. It states that, in order to, ensure the transparency of the tax system in the digital environment, it is important to make changes consistently across the tax system model. Tax laws that are based on changes in the environment, an efficient tax administration system, increased motivation and knowledge of taxpayers, and the use of third-party data must be ensured. The study allowed to assess the readiness of Lithuanian tax system to ensure transparency in the digital environment. Based on the results, it is recommended to adjust tax laws, create a more convenient and informative system for taxpayers and increase their tax culture. |
