Suchergebnisse

Since the beginning of the year 2008, Value Added Tax (hereinafter – VAT) revenues numbers started to drop with continuing downtrend. Urgency of the research is related with the high importance of VAT revenues on the State budget because they comprise more than 50 per cent of the Central government basic budget income. The basic budget is the source of financing the state administration, health care, education, defense, including also employment costs; contributions to the international organizations, inter alia, operating payments to the Budget of European Community, financing economic development and social projects (for example, the projects of European Regional development fund and European Social fund) and other state expenditures. Therefore VAT collection is crucially vital to the macroeconomic situation in the country. On 09 March 1995 Latvia adopted a VAT type of turnover tax to replace, as of 1 May 1995, the old cumulative turnover tax. The Latvians refer to the VAT as Pievienotās vērtības nodoklis, abbreviated as PVN. The VAT Law (Saeima, 1995) has been amended by the VAT (Amendment) Act 2004, which implemented, as of 1 May 2004, the provisions of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of turnover taxes within the European Community (the Sixth Directive has been replaced by Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (hereinafter referred to as Directive 2006/112/EC)). VAT is a turnover tax levied at each stage of the production and distribution. Liability to VAT rests with the person supplying the taxable goods or services or importing goods into Latvia. However, the supplier is allowed to deduct from his VAT liability on supplies made, the amount of VAT paid and properly invoiced to him in relation to purchases affected by him, or VAT paid by him at importation (Art. 10, Para. 1, Clause 2 VAT law). The actual burden of the tax is therefore borne by the final consumer. The objects of the research are VAT revenues and VAT ...

This paper aims at analysing the role of central banks in enhancing smooth operation of payment systems towards an integrated EU fi nancial infrastructure. The research is based on a number of views regarding the signifi cance of payment systems for the implementation of the central bank's monetary policy and improvement of the fi nancial market development process. The novelty of this research is the assessment of the launch of TARGET2 in the EU countries, including Latvia. Regarding TARGET2-Latvija, the authors have evaluated its objectives, tasks, legal framework and launching within the fi rst wave of migration to TARGET2, and have conducted the analysis of indicators determining the operation of payment systems. In the context of large value euro payments, the single shared technical platform, uniform legal framework and similar services across the EU are the advantages of TARGET2. Smooth integration into TARGET2 is the basic condition for the convergence of EU12 with the euro area countries in the payment system area.

The aim of the paper is to compare civil servants' motivation in countries having different civil servicemodel. The article starts with a short introduction of factors motivating civil servants. Later on differences betweencareer-based and post models are explored, paying special attention towards motivational factors. Datafrom civil servant's motivational survey conducted in Lithuania 2007 allows the comparison with data formother countries. Comparative analysis proves that civil servants despite different level of economical developmentand civil service model are motivated and demotivated by rather similar factors. Among the motivatorsare salary, job security and social guarantees. Too much rules and regulations, bad leadership, political pressureshave a negative impact on their motivation.

Current models of human resource development (HRD) suggest that expectations about a line managerrole in HRD are changing as organizations are striving to make the HRD function leaner and morestrategic. In this context, line managers are increasingly held responsible and accountable for human resourcedevelopment. Thus, this paper investigates the themes and implications, concerning the role of theline managers in human resource development. It also seeks to explore current developmental roles of linemanagers in Lithuanian government institutions and to define and discuss the factors inhibiting theirgreater involvement in HRD. The results of the research have revealed that line managers in governmentinstitutions of Lithuania have not assumed the responsibility for HRD. It was confirmed that it is difficultto fulfill this role, either because of their work load or lack of skills and management tradition in this area.It has been also concluded that substantial investments in capacity development of the line managers andHRD specialists are needed to make sure that line managers and HRD specialists are capable of carryingout their new roles.

The purpose of the paper is to analyze both positive and negative aspects of corruption education in Lithuania.Although anticorruption education in Lithuania is a new phenomenon, but it is making a good progress:anticorruption institutions are established, various anticorruption education researches and projects with localand foreign partners are being implemented, anticorruption education system of public servants is formed, methodicaltraining tools for higher schools and universities are prepared. It demonstrates the seriousness of theproblem of corruption in the country and a real desire to overcome it. However, insufficient financing of anticorruptioneducation, usually only a formal implementation of anticorruption measures in public institutions,the lack of ethical motivation in civil service, poor wittiness of the society hinder the efficiency of anticorruptioneducation. The projects of anticorruption education are too theoretical and difficult to realize in practice.Anticorruption training in civil service is practically based on codes of ethics, which do not guarantee moralityand clearness of their work. The role of mass media in forming anticorruption attitudes of the society is doublefaced.Sometimes non-transparent mass media discourages the fight against corruption, distorts real facts anddiminishes the activity of the society. There are no methods to measure the efficiency of anticorruption education.Its influence on reducing the corruption will be visible only after some time.

Development of democratic principles in European countries also stimulates decentralization processes inthe sphere of state control by relegating ever greater part of public affairs ma-na-gement to local governmentinstitutions and enhancing thereby their significance in state control. The European local government charterstates thet local gover-nment institutions make a basis for any democratic system.Local government means that local authorities, within the limits established by law, have the right and capabilityto manage and control a part of public affairs in the interests of local population, taking the whole responsibility.Local authorities have the right to accomplish the functions delegated by central or regional authorities, at theirown discretion and taking into consideration local conditions. These statements also refer to the economic sphereand their realization would allow an increase in the economic effectiveness of local government.The decentralization process, based on the mentioned principles, takes the shape of the so-called fiscal decentralizationin the economic sphere. The fiscal decentralization is conceived as enhancement of financial independenceof local authorities, by delimiting the functions of the local and central authorities in the public economicsector, and by allocating appropriately financial resources to pursue these functions. The economic foundation ofsuch decentralization is enhancement of the efficiency of the public economic sector. A centralized supply ofstandard wealth disregarding a specific character of individual regions of a country and a variety of the needs ofsocial groups conditions its inadequacy to the needs of society. In this case, decentralization of the public sectorwill stimulate economic efficiency by establishing more favorable conditions to supply public wealth such thatmeet the consumers' needs best.Realization of fiscal decentralization in the public economic sector of Lithuania and its correspondence to theprinciples of the European charter on local ...

As representatives of the construction business are able to manage themselves so that they are in conformitywith the existing and future requirements of Lithuanian market development and international integration, maintainingthe ability to compete on domestic and international markets, thus the alternation of certain public administrationinstitutions for successful development of the construction business should be planned. Unplannedalternation of public administration is conditioned by constant and hardly predicted political, economical andsocial environment. On the other hand, however, purposive alternation of public administration for the constructionbusiness should be pursued by certain public administration institutions and organizations, aiming at theeffectiveness of the activities carried out by public administrators, efficiency, and non-bureaucratic attitude towardsthe construction business.The importance of the ratio between free market and state regulation of economics for the modern life is veryhigh, which means that the importance of public administration on the construction business is tremendous.Survey analysis is used for clarification and respective evaluation of the opinion of the construction businesscommunity with regard to the functioning of public administration in the construction business. Public administrationin the construction business is studied by experts of market economics, officers of public institutions andbusinessmen-builders themselves; the topic, however, hasn't been studied well enough to avoid problems andmistakes when making certain decisions.

Referring to the materials of 6th Global Forum on Reinventing Government: Toward Participatory and TransparentGovernance, relevancies of public administration development are analyzed by emphasizing the paradigm shiftfrom public administration to governance in the link between government and citizens. It is shown, that duringlatter decades the new tendencies prevail in public administration which indicate, that from the administrationdown to the management is being moved, and that principles at the heart of good governance are participation,pluralism, subsidiarity, transparency, accountability, equity, access, partnership, and efficiency. It isemphasized, that the similar provisions are stated in the strategic development documents of Lithuanian publicadministration.

Every organization is a part of constantly changing world. The change of environment and human needsinfluence communications, order and traditions of organizations. As the consequence of such a change organizationsmust also change (ex. management styles, aims, politics, personnel formation and evaluation systems, andtechnological systems, etc. can be changed) and every head of changing organization must lead and administer thechanges.This article analyzes the process of administration of changes by paying great attention to the emphasis ofpeculiarities of this process in organizations of two different types – of public and private sector. The aim of thepaper was detailed by three tasks that determined following work structure: the theoretical analysis of administrationof process of change is carried out in the first part by revealing the concept, importance and stages of administration.The importance and essence of power field analysis, as the assumption of successful administration ofchange, is presented in the second part. The third part of the work is for results of administration of changes andtheir analysis.Conclusions received permit to affirm that during the administration of changes it is important to pay attentionto the factors suppressing and prompting the changes. As the analysis of scientific literature and the results ofresearch revealed, in the most cases the factor suppressing the changes is human resistance to changes which can bereduced by involving into the planning and implementation of changes as many potential opponents as it is possible.So the control of resisting forces is the condition for successful changes.

This article examines the problem of ministerial accountability from the perspective of New Public Management.In the beginning different types of accountability are discussed and analyzed. Based on the transaction coststheory and agency theory, the model of ministerial accountability is developed. This model has been employed toanalyze accountability relationships between Lithuanian Parliament and Government. Finally, the authors proposesome remedies in order to introduce managerial dimension of ministerial accountability. At the same time,authors argue that, while New Public Management may be effective in addressing certain public policy issues, in thecase of ministerial accountability, political control should play a key role.

Agricultural policy in the EU project was one of the most important parts. That caused several reasons.Intensively supported EU agriculture devoloped very fast, what caused, that setted tasks were achieved and EUfaced surpluses of agricultural products. In the same time there come into being very influencive lobby grouprepresenting interests of farmers, which actively opposed to any more radical reform.Created market organisation measures caused, that EU market of agricultural products were isolated fromcheapest products of the rest of the world and surpluses could be sold only with hight subsidies. That made EUagrucultural policy very expencive and dissatisfaction rose inside EU and from trade partners. It was obvious, thatEU common agricultural policy needs reforms.First significant and efective reforms were in 1992. Later – "Agenda 2000", which was based on previosreforms, but more radical with clear link to rural development.

Gender equality is treated as one of the major principles of democraty and is grounded on equal rights,responsibility, and opportunities in all life spheres. Army service is one of these spheres that had been longunavailable to the Lithuanian women. Equal rights between are established in a number of the Lithuanian laws,however, their reality depends on the actual implementation of these rights.The article analyses the real opportunities for a woman to make a career as well as the causes that impede thepractical realization of opportunities in the Lithuania army.

Significant local government reforms are being implemented in Latvia. Reforms of local governmentsinclude both – strengthening democracy and increasing the efficiency and effectiveness of activities oflocal governments, using updated methods of management and involving the population in decision –making process. The principles of local government reforms in Latvia are based on the principles of theEuropean Charter of Local Self-Government. The core of these reforms is administrative – territorialreorganisation. It is implemented by voluntary amalgamation and is slow. In result today in Latvia localgovernments are too small. The functions of local governments in Latvia are quite wide, but their financialresources are insufficient. In Latvia actual is decreasing the unfavourable regional disparities, using thesupport from the EU Structural Funds. Integration of public administration reforms, territories socioeconomicdevelopment planning, formation of local

This article examines the links between merit-based civil service, economic development and the robustnessof democracy. It also argues that patterns of public employment prevalent in the past, such as patronage(including political patronage) and venality of public offices, can no longer be followed if poverty is to bereduced, economic development sustained and democracy reinforced.

In many respects, Electronic Government (oreGovernment) is just a new name for theinformatisation of the public sector, which hasbeen going on for several decades now (Lenk1994; van de Donk and Snellen 1998). The useof IT in public administration and in otherbranches of government (including parliamentsand the judiciary) has attained a high level inmany countries of the industrialised world. Butthere was hardly any political interest in thisongoing and almost invisible process ofmodernising government. Especially New PublicManagement as the most important explicitmovement of government reform hardlyrecognised the enabling potential of IT for changingthe work practices and the business processesin the public sector. Its image of IT was one ofan auxiliary tool, to be used for supporting financialmanagement and statistical information.