Analytical synopsis of tax systems of the Republic of Belarus and the Republic of Lithuania

The article compares the tax systems of the Republic of Belarus and the Republic of Lithuania. The main goal of the research is to study the main aspects of taxation of the two countries. The study covers analysis and assessment of the tax burden of the states during 2013-2016, as well as factors affecting its level. Based on the analysis, the authors identified common problems of the tax systems of the Republic of Belarus and Lithuania, as well as proposed measures to further improve tax systems and, in general, economic development.