Valstybė yra susitarimas / ; The state is an agreement.

The words “there is nothing certain in this world except death and taxes” proclaimed by Benjamin Franklin do not lose meaning after more than two centuries. Let us leave the problem of death or life to another publication and discuss taxes. A bit different from usual. I will disappoint a reader, an analyst or a government representative who sees taxes together through the prism of the base and the tariff, but does not ask the question “why?”. For decades, the psychological motives of consumers have been discovered and established as a way to economic science. And taxes are not an exception here, but there is little due cause, especially in practice. And unnecessarily, because the work here would make it possible to enrich the arum of the state — all of us.