Generolo Jono Žemaičio Lietuvos karo akademija

Revenues from public finances and taxes are very important conditions for the country‘s economic policy. No state can exist without taxes, so taxes are one of the most important components of a state’s fiscal policy, especially during a pandemic. Of course, it is especially important to collect enough tax revenue in the event of an emergency in the country. This is exactly the situation with a pandemic, especially in the case of the COVID19 virus development in 2020-2021. Taxes are the main source of revenue for the national budget, and redistribution accounts for government spending. Because the government does not create real products or services, the implementation of various state functions requires enormous resources. Taxes are therefore a really important and significant source of public finance revenue. The research problem may be a different tax burden in Lithuania during the pandemics. In addition, individual tax receipts and personal tax metrics may vary. The topic of the publication is the aspect of general and personal tax burden in Lithuania during the pandemic situation. The aim of this publication is to present the concept of individualized tax burden in modern times and restructural movements of the public finances. The main research methods used are: analysis of tax revenues in the scientific literature, data collection and systematization, comparative statistical data analysis, presentation of data, proportional analysis.