%0 Journal Article
%T Estimation of the Lithuanian Tax System According to J. Gill＆s Diagnostic Indices Lietuvos mokes i  sistemos vertinimas remiantis J. Gill diagnostiniais rodikliais
%A Ilona Skaˋkauskienˋ
%J Business, Management and Education
%D 2011
%I Vilnius Gediminas Technical University
%R 10.3846/bme.v8i1.12
%X Theorists and practicians have various solutions on offer for estimating and improving the tax system. However, the tax system is a complicated combination, which calls for a systematic attitude and combined evaluation. In a specialized literature there can be found various offers of methodical nature for estimating tax systems, however, only few of the authors examine the tax system in a combined (complex) way. One of such authors is J. Gill. The aim of this examination is to evaluate the Lithuanian tax system by making use of J. Gill＆s diagnostic indices as well as to prove the suitability of the method for such a task. The tax system 每 by making use of J. Gill＆s method 每 has been evaluated, basing on the collection of revenues, under three aspects: natural qualities of tax system, efficiency and productivity. The qualitative and quantitative empiric examination disclosed merits and shortcomings of the Lithuanian tax system, and 每 with some exceptions 每 had proved the suitability of the method for evaluating tax systems. In the article there are also suggestions for improving of J. Gill＆s method. Keywords: tax, indices, evaluation, method. Kiekviena valstyb  siekia sukurti veiksming  mokes i  sistem , kuri atitikt  mokes i  mok toj  l迂kes ius ir u tikrint  biud eto pajam  surinkim . Tuo tikslu teoretikai ir praktikai si迂lo  vairius sprendimus mokes i  sistemai tobulinti. Ta iau mokes i  sistema 每 sud tingas darinys, reikalaujantis sisteminio po i迂rio ir kompleksinio vertinimo. Specialioje literat迂roje randami  vair迂s metodinio pob迂d io mokes i  sistem  vertinimo si迂lymai, ta iau kompleksi kai mokes i  sistem  nagrin ja tik keletas autori , vienas j  每 J. Gill. Tyrimo tikslas 每  vertinti Lietuvos mokes i  sistem , naudojant J. Gill diagnostinius rodiklius bei patikrinti metodo tinkamum  mokes i  sistemoms vertinti. Atliekant tyrim  naudoti login s analiz s ir sintez s metodai, mokes i  administratori  apklausa telefonu ir elektroniniu pa tu, mokes i  mok toj  anketin  apklausa, ekspertinis vertinimas, taikytas sisteminis po i迂ris. Mokes i  sistema, taikant J. Gill metod , vertinta per pajam  surinkimo prizm  3 pj迂viais: prigimtini  mokes i  sistemos savybi , efektyvumo ir produktyvumo. Atliktas empirinis kiekybinis ir kokybinis tyrimas su i lygomis patvirtino metodo tinkamum  taikymo mokes i  sistemoms vertinti.
%K tax
%K indices
%K evaluation
%K method
%U http://www.bme.vgtu.lt/index.php/bme/article/view/12