Lithuania–Russia relations called the Lithuanian Governorate, with its capital in Vilnius. By order of Tsar Alexander I on September 9, 1801, the Lithuanian Governorate was split into the Lithuania-Vilnius Governorate and the Lithuania-Grodno Governorate. After 39 years, the word "Lithuania" was dropped from the two names by Nicholas I. In 1843, another administrative reform took place, creating the Kaunas Governorate (Kovno in Russian) out of seven western districts of the Vilnius Governorate, including all of Žemaitija. The Vilnius Governorate received three additional districts: Vileyka and Dzisna from the Minsk Governorate and Lida from Grodno Governorate. It was divided to districts of Vilnius,
Taxation in Lithuania in the national budget (including municipal budgets) in 2013. All of these taxes are collected in the state budget, although a part of the personal income taxes collected from individuals are allocated to the municipality where that individual resides. The rules for this allocation are approved annually. Taxes on property are allocated fully to municipal budgets. Lithuania redistributes a relatively small part of its GDP through taxation. Revenue from taxes and social contributions in Lithuania stood at 27.5% of GDP in 2012, the lowest in Europe. Lithuania also exhibits some of the lowest tax rates on corporate profits, capital and