| Abstract [eng] |
The object of the research of the master’s thesis – the activity of the State tax inspectorate of Kaunas county, as Tax administrator. In the work, one of control procedures of taxpayers – tax inspection is analyzed: its formalization, creation and investigation of the model and computerized implementation. The aim of the research – to investigate the activity of Tax administrator and to create and analyze the model of calculations of tax inspection. This will clarify, if the data and performed calculations meet the logical sequence. The tasks of the research: •to analyze the activity of the State tax inspectorate of Kaunas county, as Tax administrator, and to find out the problems; •to analyze the features of tax inspection; •to create the model of calculations of tax inspection in order to evaluate the system; •to suggest the knowledge based on econometric calculations for validation purposes and to validate the rules using the adjacency matrix; •to evaluate the possibilities of the graphical model application finding out, if the used data and performed calculations meet the logical sequence. The scientific element and the novelty item of the work. Econometric tests were suggested to use for analyzing of created model of the system. Practical value of the work. The created computer program will allow to automate the calculations of tax inspection. |
