Estimation of the Lithuanian Tax System According to J. Gill‘s Diagnostic Indices Lietuvos mokes i sistemos vertinimas remiantis J. Gill diagnostiniais rodikliais

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 – by making use of J. Gill‘s method – 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 – with some exceptions – 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 lūkes ius ir u tikrint biud eto pajam surinkim . Tuo tikslu teoretikai ir praktikai siūlo vairius sprendimus mokes i sistemai tobulinti. Ta iau mokes i sistema – sud tingas darinys, reikalaujantis sisteminio po iūrio ir kompleksinio vertinimo. Specialioje literatūroje randami vairūs metodinio pobūd io mokes i sistem vertinimo siūlymai, ta iau kompleksi kai mokes i sistem nagrin ja tik keletas autori , vienas j – J. Gill. Tyrimo tikslas – 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 iūris. Mokes i sistema, taikant J. Gill metod , vertinta per pajam surinkimo prizm 3 pjūviais: 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.