Mokesčių administravimo samprata

Abstract

Due to the recent years’ deficit State Budget of the Republic of Lithuania, a particular attention while forming the Budget income is being focused on the quality of tax administration. In order to define the sets of competent institutions and their functions, the Law on the tax administration adopted by the Parliament of the Republic of Lithuania in 1995, for the first time consolidated the comprehension of the tax administration. Up till now the majority of authors only indicate in the sources of law the comprehension of the tax administration established by the law, but do not analyse it. Some of them (Assoc. prof. B. Sudavičius, Dr. J. Rimas) also give a more detailed definition of this phenomenon. According to them, tax administration is the practice of the tax administrator, the institution directly responsible for collection and control of taxes as well as of other executive and legislative institutions of government and courts. The reason of such interpretation is the diversity of meanings of the term ¥administration” in the public law.
This article generalizes the meaning of the term ¥public administration” usage in the Lithuanian administrative law. On the basis of this generalization, relating to the public administration as to the enforcement and execution of law, the comprehension of the tax administration is being analysed.