Abstract: Many foreign and Lithuanian scientists, analyzing the
evaluation of the tax system in respect of the burden of taxation,
agree that the latter, in principle, depends on how many individuals
and what units of the residents constitute a household. Therefore, the
aim of scientific research is to substantiate or to deny the significance
of a household, but not a resident, as a statistical unit, during the
evaluation of tax system, to be precise, determination of the value of
the burden of taxation. A performed scientific research revealed that
evaluation of the tax system in respect of a household, but not a
resident, as a statistical unit, allows not only to evaluate the
efficiency of the tax system more objectively, but also to forecast
practicably existing poverty line, burden of taxation, and to
capacitate the initiation of efficient decisions in social and tax fields
creating the environment of existence.