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Taxes in Lithuania are levied by the central and the local governments. Most important revenue sources, include the value added tax, personal income tax, excise tax and profit tax, which are all applied on the central level. In addition, social security contributions are collected in social security fund, outside the national budget. Total tax revenues in Lithuania, including social security contributions, was only 27.5% in 2012, the lowest in European Union. == History of taxation in Lithuania == Before the 16th century, finance in the Grand Duchy of Lithuania was based on barter. The first taxes (dėkla and mezliava) were paid in farm products. Under the reign of Kęstutis, the first cash taxes were introduced, although most taxes were still based on goods (e.g., wheat, cattle, horses). Under the Polish–Lithuanian Commonwealth, a treasury court was established in 1591, followed by the treasury tribunal in 1613 that presided over tax cases until 1764. The taxes were set by Sejm. Taxes introduced in the 17th and 18th centuries included padūmė (tax on holdings), hiberna (tax for quartering), kvarta (tax on government estates) and Pagalvės mokestis (pillow tax, payable per individual).〔(【引用サイトリンク】publisher=State Tax Inspectorate )〕 After the partitioning of the Commonwealth the taxation system in Lithuania was subordinated to the respective partitioning powers (Russia in most of the territory of modern Lithuania). Taxes collected during this period were mostly on land, rents, trade and manufacture. Taxes were again collected by the newly independent Lithuanian state after 1918. The Law on Taxes was introduces on 23 January 1919, followed by a number of additional tax laws. Taxes introduced included direct taxes (e.g., land tax, real estate tax, business tax, inheritance tax) and indirect taxes (e.g., excise taxes on drinks, tobacco, precious metals, as well as tariffs). Under the Soviet rule, the Lithuanian financial system, including taxes, was integrated into the Soviet one. The personal income tax was progressive and ranged from 0.35 to 13 percent on income above the non-taxable amount. Local taxes were also collected: house and land ownership tax, as well as vehicle ownership tax. The modern tax system in Lithuania was gradually reestablished in early 1990s with the introduction profit and personal income taxes in 1990, land tax in 1992 and the Law on Tax Administration in 1995, among many other tax laws and rulings. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Taxes in Lithuania」の詳細全文を読む スポンサード リンク
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