Mokesčiai ir žemės ūkis Europos Sąjungos ir Lietuvos teisinio reglamentavimo kontekstu

The spread of the functioning of the European Union and its policies in the domestic market, economy and other areas create the conditions for further development of the national legal system, including the tax system, at a new level of quality. The article shows the impact of EU legal norms on the tax system of Lithuania. It analyses the current legal regulation of direct and indirect taxation in the agricultural sector after Lithuania’s accession to the EU, as well as the particularities of direct taxation in agriculture, the taxation of income tax-paying farmers etc. The aim of the tax reform is to create a tax system that would conform to the requirements of the EU law and lead to economic growth, as well as a steady inflow of budgetary revenue. Agricultural taxes are one of the most problematic areas. On the basis of the research performed, the following recommendations and findings are presented for the needs of the tax system reform in the area of agriculture: 1. The system of direct taxes has not been even minimally harmonised in the EU. 2. High tax tariffs in some countries will obstruct economic development and suppress business entrepreneurship. 3. The differences in the taxation on companies will have significant influence on business investments, especially in agriculture. 4. The further implementation of the EU goals will unavoidably demand a comprehensive harmonisation of the systems of direct taxes in the EU states. 5. The institutional base of the national tax system of Lithuania has remained the same and has the following main goals: ensuring tax collection and implementing the EU acquis in the area of taxes