Mokestinė prievolė ir jos vykdymas

LTStraipsnyje nagrinėjama mokestinė prievolė kaip atitinkamas teisinis mokesčių mokėtojo (skolininko) ir valstybės (kreditoriaus) santykis dėl tinkamo pareigų, sudarančių šio santykio turinį, vykdymo. Atskirai skiriama dėmesio mokestinės prievolės prigimties, taip pat savanoriško mokestinės prievolės vykdymo būdų (sumokėjimo, įskaitymo, perėmimo) analizei. [Iš leidinio]Reikšminiai žodžiai: Mokesčiai; Mokestinė prievolė; Taxes; Tax obligation.

ENTaxes being a basic instrument of fiscal policy of the State and an essential source of income of it's budget claims for the detail regulation of it's collection. Therefore, the Taxes administration act (2004) not only legimates the new legal category of "tax obligation", but regulates in details the process of it's discharge by tax-payers. The fact that the Act priority gives only to one element of tax obligation causes that the principal attention in the Act is given to the regulation of discharge of the duties of the tax-payers (the duties related to the accounting, declaration and payment of taxes). And in this case is obvious that the Act gives the priority to the free-will means of discharge of the duties of the tax-payers. The analysis of the subject is based on the review of the Constitutional provisions, legal regulations of Lithuanian tax law in force and on the study of general principles of civil obligatory law. Such general characteristics of tax obligation as establishment only by Law, obligatoriness, etc. are analysed in the article. Based on the provided analysis the author examines and defines tax obligation as the specific legal relation between the tax-payer (debtor) and the State (creditor) in which both of them have not only the duties but the rights, too. Such relation arises on the base of tax acts, adopted by the Parliament. Therefore tax obligation can not be an object of agreement between the State and concrete tax-payer.The particular attention is given to the analysis of free-will means of discharge of the duties of tax-payers, that are in details regulated in the Tax administration act, such as: payment of the taxes; including tax overpayment; succession of tax-debt. In addition, such means of discharge of tax obligation as respite of payment and transfer of tax-payers property to the State are analysed in the article, too. [From the publication]