The evaltuation of Lithaunian tax system

Abstract

In this article are discussed the theoretical aspects of the understanding and necessity of the taxes, the principles of taxation and the possibilities of tax system evaluation. Lithuanian tax system is analyzed using the assessment of taxation principles. During this process were explored the revenues of 2004-2010 Lithuanian national budgets, tax collection capacity, elasticity of the tax system and different other aspects of this question. Moreover, the factors, which influenced discovered changes, were found out.