Taxpayers’ Day has been observed in Lithuania since 2018. At our initiative, it was added to the list of national commemorative days. This day matters because it reminds us that taxpayers have not only obligations but also rights. To mark the occasion, we present the Taxpayers’ Bill of Rights. 

The goal of the Taxpayers’ Bill of Rights is to strengthen a relationship of trust and respect between taxpayers and public authorities. It brings together thirteen rights scattered across various national laws, including the right to an effective tax system, to well-drafted tax legislation, to stability in the tax system, to high-quality advice and information, and more. 

All these rights rest on basic principles of efficiency and proportionality, derived from the Law on the Fundamentals of Lawmaking. That law emphasizes that every legal measure must be weighed against its ability to achieve the intended goal, and that alternative ways to reach that goal must be assessed.