Estimation of the Lithuanian Tax System According to J. Gill‘s Diagnostic Indices Lietuvos mokesčių sistemos vertinimas remiantis J. Gill diagnostiniais rodikliais

dc.creator	Ilona Skačkauskienė
dc.date	2011-02-01T00:00:00Z
dc.date.accessioned	2015-08-12T11:20:16Z
dc.date.available	2015-08-12T11:20:16Z
dc.identifier	10.3846/bme.v8i1.12
dc.identifier	2029-7491
dc.identifier	2029-6169
dc.identifier	https://doaj.org/article/94a9f30518424e429f06a98b5cb9acac
dc.identifier.uri	http://evidence.thinkportal.org/handle/123456789/28142
dc.description	<p class="MsoNormal" style="margin: 0cm 0cm 10pt;"><span style="line-height: 115%; font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; font-size: 9pt;">Theorists and practicians have various solutions on offer for estimating and improving the tax system. However, the tax system is a complicated combination, which calls for a systematic attitude and combined evaluation. In a specialized literature there can be found various offers of methodical nature for estimating tax systems, however, only few of the authors examine the tax system in a combined (complex) way. One of such authors is J. Gill. The aim of this examination is to evaluate the Lithuanian tax system by making use of J. Gill&lsquo;s diagnostic indices as well as to prove the suitability of the method for such a task. The tax system &ndash; by making use of J. Gill&lsquo;s method &ndash; has been evaluated, basing on the collection of revenues, under three aspects: natural qualities of tax system, efficiency and productivity. The qualitative and quantitative empiric examination disclosed merits and shortcomings of the Lithuanian tax system, and &ndash; with some exceptions &ndash; had proved the suitability of the method for evaluating tax systems. In the article there are also suggestions for improving of J. Gill&lsquo;s method.</span></p><p class="MsoNormal" style="margin: 0cm 0cm 10pt;"><span style="line-height: 115%; font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; font-size: 9pt;"><strong>Keywords:</strong> tax, indices, evaluation, method.</span></p><br><p class="MsoNormal" style="text-align: justify; margin: 0cm 0cm 0pt; mso-layout-grid-align: none;"><span style="font-family: Times New Roman;"><span style="font-size: 10pt; mso-fareast-language: EN-US;">Kiekviena valstybė siekia sukurti veiksmingą mokesčių sistemą, kuri atitiktų mokesčių mokėtojų lūkesčius ir užtikrintų biudžeto pajamų surinkimą. Tuo tikslu teoretikai ir praktikai siūlo įvairius sprendimus mokesčių sistemai tobulinti. Tačiau mokesčių sistema &ndash; sudėtingas darinys, reikalaujantis sisteminio požiūrio ir kompleksinio vertinimo. Specialioje literatūroje randami įvairūs metodinio pobūdžio mokesčių sistemų vertinimo siūlymai, tačiau kompleksi&scaron;kai mokesčių sistemą nagrinėja tik keletas autorių, vienas jų &ndash; J. Gill. Tyrimo tikslas &ndash; įvertinti Lietuvos mokesčių sistemą, naudojant J. Gill diagnostinius rodiklius bei patikrinti metodo tinkamumą mokesčių sistemoms vertinti. Atliekant tyrimą naudoti loginės analizės ir sintezės metodai, mokesčių administratorių apklausa telefonu ir elektroniniu pa&scaron;tu, mokesčių mokėtojų anketinė apklausa, ekspertinis vertinimas, taikytas sisteminis požiūris. </span><span style="font-family: TimesNewRomanPSMT; font-size: 10pt; mso-bidi-font-family: TimesNewRomanPSMT; mso-fareast-language: EN-US;">Mokesčių sistema, taikant J. Gill metodą, vertinta per pajamų surinkimo prizmę 3 pjūviais: prigimtinių mokesčių sistemos savybių, efektyvumo ir produktyvumo. Atliktas empirinis kiekybinis ir kokybinis tyrimas su i&scaron;lygomis patvirtino metodo tinkamumą taikymo mokesčių sistemoms vertinti. <br /></span><span class="hps"><strong style="mso-bidi-font-weight: normal;"><span style="color: black; font-size: 10pt;"></span></strong></span></span></p><p class="MsoNormal" style="text-align: justify; margin: 0cm 0cm 0pt; mso-layout-grid-align: none;"><span style="font-family: Times New Roman;"><span class="hps"><strong style="mso-bidi-font-weight: normal;"><span style="color: black; font-size: 10pt;">Raktiniai žodžiai: </span></strong></span><span class="hps"><span style="color: black; font-size: 10pt;">mokesčiai, indeksai, vertinimas, metodas.<strong style="mso-bidi-font-weight: normal;"></strong></span></span></span></p><p>&nbsp;</p>
dc.language	English
dc.relation	http://www.bme.vgtu.lt/index.php/bme/article/view/12
dc.relation	https://doaj.org/toc/2029-7491
dc.relation	https://doaj.org/toc/2029-6169
dc.source	Business, Management and Education , Vol 8, Iss 1, Pp 168-184 (2011)
dc.subject	tax
dc.subject	indices
dc.subject	evaluation
dc.subject	method
dc.subject	Business
dc.subject	HF5001-6182
dc.subject	Commerce
dc.subject	HF1-6182
dc.subject	Social Sciences
dc.subject	H
dc.subject	DOAJ:Business and Management
dc.subject	DOAJ:Business and Economics
dc.subject	Special aspects of education
dc.subject	LC8-6691
dc.subject	Education
dc.subject	L
dc.subject	DOAJ:Education
dc.subject	DOAJ:Social Sciences
dc.subject	Business
dc.subject	HF5001-6182
dc.subject	Commerce
dc.subject	HF1-6182
dc.subject	Social Sciences
dc.subject	H
dc.subject	DOAJ:Business and Management
dc.subject	DOAJ:Business and Economics
dc.subject	Special aspects of education
dc.subject	LC8-6691
dc.subject	Education
dc.subject	L
dc.subject	DOAJ:Education
dc.subject	DOAJ:Social Sciences
dc.subject	Business
dc.subject	HF5001-6182
dc.subject	Commerce
dc.subject	HF1-6182
dc.subject	Social Sciences
dc.subject	H
dc.subject	Special aspects of education
dc.subject	LC8-6691
dc.subject	Education
dc.subject	L
dc.subject	Business
dc.subject	HF5001-6182
dc.subject	Commerce
dc.subject	HF1-6182
dc.subject	Social Sciences
dc.subject	H
dc.subject	Special aspects of education
dc.subject	LC8-6691
dc.subject	Education
dc.subject	L
dc.subject	Business
dc.subject	HF5001-6182
dc.subject	Commerce
dc.subject	HF1-6182
dc.subject	Social Sciences
dc.subject	H
dc.subject	Special aspects of education
dc.subject	LC8-6691
dc.subject	Education
dc.subject	L
dc.title	Estimation of the Lithuanian Tax System According to J. Gill‘s Diagnostic Indices Lietuvos mokesčių sistemos vertinimas remiantis J. Gill diagnostiniais rodikliais
dc.type	article