LTReikšminiai žodžiai: Įstatymai; Mokesčiai; Mokesčių administravimas; Law; Tax; Tax administration.
ENThis paper deals with the law on tax administration from the perspective of the Tax Ordinance Act of Lithuania. It covers the assumptions of enacting Law on Tax Administration. Within the frames of this article the structure and general overview of the Law on Tax Administration was depicted. The article also presents the evaluation of Law on Tax Administration in the view of its constitutionality. [From the publication]