Research of the taxation justice and the social responsibility

Abstract

The article deals with the content of taxation justice, it’s value and compatibility with other principles of taxation, analyses the features of the Lithuanian tax system formation. The article examines the conception of social responsibility and it’s possibilities for assessment too. The research findings show that the principle of taxation justice is implemented only partially in Lithuania. The assessment of social responsibility through quantitative and qualitative indexes shows that some of its principles in Lithuania are being implemented more successful. However, it should be noted that significant amounts of funds for these initiatives and projects are received from the EU. It is very important to continue all the projects when funding from the EU runs out.