Mokesčių lengvatos Lietuvos mokesčių teisės kontekste

LTStraipsnyje, vadovaujantis galiojančių Lietuvos Respublikos teisės aktų analize ir kitais šaltiniais, analizuojamas vienas iš esminių mokesčių kaip teisės kategorijos elementų - mokesčių lengvatos. Šis teisinis reiškinys vertinamas Mokesčių administravimo įstatyme įtvirtintų apmokestinimo principų kontekste, turint tikslą išsiaiškinti, ar jo įteisinimas įstatymuose neprieštarauja visų pirma mokesčių mokėtojų lygybės principui. Šalia to straipsnyje atskleidžiama mokesčių lengvatų esmė, nustatymo tikslai, pasireiškimo formos ir kiti su mokesčių lengvatomis susiję teisinio reguliavimo klausimai. [Iš leidinio]Reikšminiai žodžiai: Mokesčių teisė; Mokesčių lengvatos; Mokesčių administravimo įstatymas; Lithuanian tax law; Tax advantages; Tax administration act.

ENThe article deals with the problem of the tax advantages in Lithuanian tax law. The study is based on review of legal provisions of Tax administration act, on the analysis o f special tax acts o f the Republic of Lithuania that estimates tax advantages to be as one of basic structural elements of each tax, first of all, and on the standpoint to this legal phenomenon from the positions of it's correspondence to the legal principles of taxation legitimizated in the Tax administration act of 2004. Special attention in article is given to the questions of legal definition and to the analysis of the content (legal forms) of tax advantages. Tax advantages are defined as a special conditions of taxation based on tax laws. The author affirms that establishment of tax advantages in national tax law is conditioned by the principle o f fairness o f state tax system and principle o f accuracy o f the taxation that are proclaimed in the article 8 o f Tax administration act of the Republic o f Lithuania of 2004. Tax advantages are grasped in lithuanian tax law as exceptional conditions of taxation adapted to concrete tax-payers (or groups of tax-payers) in the respect to other tax-payers. The main legal forms of tax advantages, discussed in the article, according to lithuanian tax law are: exemption from tax; decrease of tax basis; diminution of tax and application of preferential tax rate. The particular attention is given to the problem of relationship between tax advantages and respite of tax payment.The analysis of this legal question is based not only on the review of the current tax legislation, but on estimation of draft of special Act on respite of tax payment of 2009. It is affirmed in the article that today the respite of taxes can not be estimated as a legal form of tax advantages because after the end of the date of respite the tax-payer is obliged not only to pay the tax, but to pay interests, too. [From the publication]