Abstract

The paper focuses on the constitutional foundations of the finance system of the Republic of Lithuania. Constitutional jurisprudence pays due respect to the issues of budget system, and to interpret and analyse tax problems. The main purpose of this paper is to analyse separate institutes of the financial system of Lithuania, reflected in the main law of the country – the Constitution, and how these norms are interpreted in the constitutional doctrine. Notably, although the main analysed provisions are entrenched in the Chapter XI “Finances and state budget,” the paper is not restricted only on the analysis of these norms, but also provides a complex analysis of other connected norms and their interpretation in the constitutional jurisprudence