After the failure of the politicians promises from the shadow of the snatch billion litas, the fight against tax evasion at the forefront of 24 million. euro kainuosianti of the State tax inspectorate smart tax administration system (i.MAS). 18 November. The TAX authorities išplatintame statement states that the standing of VAT invoices data monitoring, which will help ensure the currently installed system, the conditions for a strong collection of VAT increase and reduce the entrepreneurs desire to cheat. However, experts argue over whether the new measures will give the expected result.
Corrects past errors
L. J. Kepler university professor F. Schneiderio the assessment of the shadow economy in Lithuania seeks to 27,1% in. GDP., Free-market research institute data – 25proc. According to the GDP and budget revenues ratio Lithuania remains one of the most disadvantaged countries in the European Union. According to the TAX authorities, i.MAS will help with the fight, dramatically lowering the income neapskaitymo scale and tax collection.
Accounting and audit of the company's "Added Value" manager A. Vainoras claim that ligšiolinei tax administration system išmanumo and flexibility to shortage of, and solution innovation was inevitable, though late: 'Our country is not even 24 different charges, which the regulating acts and explanations consists of thousands of pages. This has implications for the relevant tax management culture and form a favourable environment for tax avoidance, and the black buhalterijai“.
Clear price, but no result?
The main objective of the new TAX system advantage – the possibility of tax inspectors almost in real time to see all of the companies shall be in and by VAT invoices and bills of lading. This objective provides for the deployment of smart cash registers with internet access, paper-based bills of lading to change the electronic VAT invoices in the register of the collection of information about all of the issued and received VAT invoices, engaging, and the simplified VAT invoices.
However, it is recognised that the new tax obligations for many companies will require new investments in smart IT systems. While it may have the opposite effect: between legal and neapskaityto business go through extreme changes entities can further turn from the law. Still less likely that innovation will change the illegally's business habits. As recalls LLRI men. expert Kaetana Leontjeva, "the shadow is the nefiksavimas, so offenders will be able to continue to not count operations, only now electronically."
Learn from the Estonian
In response to the businessmen and experts fear, the policy shall submit to the Estonian example, where already the first smart tax administration system installation phase gave a positive trend. The budget here is collected in the 5-6 per cent. more the amount of VAT. Prime minister's spokeswoman Evelina Butkutė-Lazdauskienė argue that our country's VAT to the tax collection would increase by eur 140 million. euros per year, and the entire i.MAS project, the reduction of the administrative burden for business annual savings of 100 million. eur.
A. Vainoro point of view, business transparency and appropriate tax monitoring at the national level is necessary for the fair trade principles. Together is the way in which the state contributes to the western standards of business culture. "The intelligent system will require adaptation. However, the main attention should be not to short-term interference, and the long-term achievements. Monitoring day-to-day fiscal operations of the business will be disturbed less often, the checks will be carried out less, the tax administrative burden will decrease, while the transparent business will be able to focus on growth", according to the "Added Value" of the leader.