| Abstract [eng] |
Value-added tax (VAT), it is consumption tax, which is being paid by a final user, therefore, other economic indicators also strongly depend on changes in its tariff, consumption expenditure, inflation, changes in gross domestic product, which affects the revenue of the national budget. Therefore, it is very important to analyze the impact of the change in the value added tax rate and changes in the preferences for the research period 2007-2016, which covers both the period of the economic crisis and the year of economic growth. The object of the research – Impact of the VAT rate change on the national budget. The purpose of the research – to carry out an assessment of the impact on the change in the VAT rate on the revenue of a country's budget. Tasks of the research: 1. To carry out an analysis of the impact of value added tax applicable in Lithuania on the budget. 2. Theoretically examine the functions of the state, the structure of the national budget. Principles of charging value added tax, importance of tax to the country. 3. To draw up a methodology for assessing the impact of the change of the VAT rate on the national budget. 4. Assess the impact of value added tax on the budget Research methods – analysis of scientific literature; the analysis of relative macroeconomic indicators; statistical analysis; correlation analysis; articles, publications, online data analysis, analysis of the legal framework of the Republic of Lithuania. |
