In Luthuanian, Bikas and Rashkauskas (2011) looked at the impact of VAT standard tariff,
reduced tariffs and shadow economy on income from this tax. The Lithuanian VAT structure, the
dynamics of income from this tax and amendments in the Law on Value Added Tax in terms of
narrowing and widening the taxable base according to the theoretical analysis of the sources
were analyzed using multiple regression, correlation, and optimization and C-effectiveness ratio
analysis. The analysis revealed that, the amendments in the Law on Value Added Tax in terms of
narrowing and widening the taxable base has influenced the amount of income from VAT