Abstract [eng] |
The aim of this Masters‘s work is to make Lithuanian tax system, which would help to reduce the shadow of economy level. Master‘s Work consists of three main chapters: problem analysis, theoretical and practical solutions and general conclusions of the paper work. The first part acquainted with the structure of the tax system, the interface and the tax system evolution of Lithuania. It is also presented the interfase of shadow economy and tax system. In the second part introduced the comparative analysis of EU Member States tax systems. Finally, the general conclusion is in the third part of Master‘s Work, which consists of an empirical study, theoretical and comparative analysis results. . |