The solution of the Vlasov equation is presented for axiallysymmetric low aspect ratio tokamak plasmas having magnetic surfaces with acircular cross section. The analytical expression for the parallel componentof the dielectric permittivity tensor of trapped and untrapped particles isobtained. This expression is used for theoretical analyses of the low aspectratio effect on the bounce-resonance wave dissipation. The evaluateddielectric tensor components can be used for computer calculations of theradio frequency (RF) field structure and the RF dissipated power in the lowaspect ratio tokamak plasmas.