| Abstract [eng] |
A master work of the theoretical and practical aspects of a final review and assessment of the emigration impact, for the tax collection in Lithuania. In 2004,when Lithuania became a member of the European Union got the possibility to travel freely, to study and work abroad. During 2004-2014 over 500 thousand habitants of Lithuania emmigrated. 60% of the emigrants are young, working-age people. Lithuania remains one of the most emigrant countries in Europe. There is no trends that emigration will slow down. So the question is, what impact does the emigration, for tax collection in Lithuania? Theoretical work is collected and organized in a theoretical information about emigration. Analyse the causes of emigration, the consequences, the impact for the country's economy. As well as the theoretical part examines the value of the tax system for state. Analysis of tax system, its principles and objectives. Examinate Lithuanian taxes system. |
