This paper investigates theoretical and practical aspects of tax morale and tax payments in euro area countries. Taxes are the foremost important income source for modern governments however unwillingness to pay taxes is common phenomenon. This paper provides insights into the 'tax payment gap' – the difference between tax actually collected and the tax that should be collected – and argues that it is close to 840 billion euro annually across the euro area. In order to close the tax payment gap, conventional measures like changing the tax rate and taxation base are not very effective and demand for additional measures rises. Households' tax payment morale is assessed quantitatively by employing a dichotomous logit-probit regression analysis. The research is based on household level data for all euro area countries. The results suggest that the main issues behind weak tax morale are corruption and a lack of national pride. Additionally, tax morale is significantly affected by factors such as age, gender, religiousness, income and education. Given the sensitivity of tax income to changes in tax morale - an increase of the share of households willing to pay taxes by 1 percentage point results in tax income growth by 21 billion per year in all euro area countries - by influencing these attributes, one could anticipate changes in tax morale and tax income for the government.
This paper investigates theoretical and practical aspects of tax morale and tax payments in euro area countries. Taxes are the foremost important income source for modern governments however unwillingness to pay taxes is common phenomenon. This paper provides insights into the 'tax payment gap' – the difference between tax actually collected and the tax that should be collected – and argues that it is close to 840 billion euro annually across the euro area. In order to close the tax payment gap, conventional measures like changing the tax rate and taxation base are not very effective and demand for additional measures rises. Households' tax payment morale is assessed quantitatively by employing a dichotomous logit-probit regression analysis. The research is based on household level data for all euro area countries. The results suggest that the main issues behind weak tax morale are corruption and a lack of national pride. Additionally, tax morale is significantly affected by factors such as age, gender, religiousness, income and education. Given the sensitivity of tax income to changes in tax morale - an increase of the share of households willing to pay taxes by 1 percentage point results in tax income growth by 21 billion per year in all euro area countries - by influencing these attributes, one could anticipate changes in tax morale and tax income for the government.
This paper investigates theoretical and practical aspects of tax morale and tax payments in euro area countries. Taxes are the foremost important income source for modern governments however unwillingness to pay taxes is common phenomenon. This paper provides insights into the 'tax payment gap' – the difference between tax actually collected and the tax that should be collected – and argues that it is close to 840 billion euro annually across the euro area. In order to close the tax payment gap, conventional measures like changing the tax rate and taxation base are not very effective and demand for additional measures rises. Households' tax payment morale is assessed quantitatively by employing a dichotomous logit-probit regression analysis. The research is based on household level data for all euro area countries. The results suggest that the main issues behind weak tax morale are corruption and a lack of national pride. Additionally, tax morale is significantly affected by factors such as age, gender, religiousness, income and education. Given the sensitivity of tax income to changes in tax morale - an increase of the share of households willing to pay taxes by 1 percentage point results in tax income growth by 21 billion per year in all euro area countries - by influencing these attributes, one could anticipate changes in tax morale and tax income for the government.
This paper investigates theoretical and practical aspects of tax morale and tax payments in euro area countries. Taxes are the foremost important income source for modern governments however unwillingness to pay taxes is common phenomenon. This paper provides insights into the 'tax payment gap' – the difference between tax actually collected and the tax that should be collected – and argues that it is close to 840 billion euro annually across the euro area. In order to close the tax payment gap, conventional measures like changing the tax rate and taxation base are not very effective and demand for additional measures rises. Households' tax payment morale is assessed quantitatively by employing a dichotomous logit-probit regression analysis. The research is based on household level data for all euro area countries. The results suggest that the main issues behind weak tax morale are corruption and a lack of national pride. Additionally, tax morale is significantly affected by factors such as age, gender, religiousness, income and education. Given the sensitivity of tax income to changes in tax morale - an increase of the share of households willing to pay taxes by 1 percentage point results in tax income growth by 21 billion per year in all euro area countries - by influencing these attributes, one could anticipate changes in tax morale and tax income for the government.
In the given work the theme of coexistence of two social regulators of behaviour is investigated: the law and moral. The basic attention is concentrated to the analysis of such situation. In the first part of work the various theories explaining a site of law and moral in sphere of regulation of human behaviour are resulted. The theories which are putting forward various ideas from concurrence of moral and law (E.N.Trubetskoj) before their differentiation by the indication of their distinctions (by S.S.Alexey, etc.) are researched. The critical analysis of each of considered theories is made, weak and their strong sides are specified. The basic attention in the second part of work is concentrated to research of the practical situation which have developed in territory of the Lithuanian Republic. It is possible to allocate three basic directions of this analysis. The first, influence of morals on legislative activity. The second, fastening of moral indications in concrete rules of law. And, the third, influence of morals on the sanction of legal disputes. Also in work the brief historical review of interrelation and interchangeability of concepts of the right and morals is presented. Influence of morals on processes of formation of legal systems is investigated. The third part of work is intended for the analysis of the problems arising at presence of cases of the contradiction of moral and law. In the given part of work arguments for granting of a priority in the specified situation of morals and to the right are considered.
In the given work the theme of coexistence of two social regulators of behaviour is investigated: the law and moral. The basic attention is concentrated to the analysis of such situation. In the first part of work the various theories explaining a site of law and moral in sphere of regulation of human behaviour are resulted. The theories which are putting forward various ideas from concurrence of moral and law (E.N.Trubetskoj) before their differentiation by the indication of their distinctions (by S.S.Alexey, etc.) are researched. The critical analysis of each of considered theories is made, weak and their strong sides are specified. The basic attention in the second part of work is concentrated to research of the practical situation which have developed in territory of the Lithuanian Republic. It is possible to allocate three basic directions of this analysis. The first, influence of morals on legislative activity. The second, fastening of moral indications in concrete rules of law. And, the third, influence of morals on the sanction of legal disputes. Also in work the brief historical review of interrelation and interchangeability of concepts of the right and morals is presented. Influence of morals on processes of formation of legal systems is investigated. The third part of work is intended for the analysis of the problems arising at presence of cases of the contradiction of moral and law. In the given part of work arguments for granting of a priority in the specified situation of morals and to the right are considered.
Continuously changed criminal trial legislation has positive and negative sides. One of negative sides was the inconsistency of changed criminal trial regulations not only with different norms of various acts, but also with criminal trial norms. This also creates complexities criminalistic of character. One of similar norms is "check-up" introduced into Lithuanian criminal trial code in 1994 (2061 article). This norm rivals with 37 article of Law on Police, and also with various clauses of criminal trial code. In this article we endeavour not only gnosiologically to explore the conception of "check-up", but also to give the sample of criminalistic tactics of this criminal trial action. Checking sufficiently frequently is conducted by the economic and tax police, tax inspection and by other law enforcement officials. That is why recommendations regarding conducting of this criminal trail action are particularly urgent.
Continuously changed criminal trial legislation has positive and negative sides. One of negative sides was the inconsistency of changed criminal trial regulations not only with different norms of various acts, but also with criminal trial norms. This also creates complexities criminalistic of character. One of similar norms is "check-up" introduced into Lithuanian criminal trial code in 1994 (2061 article). This norm rivals with 37 article of Law on Police, and also with various clauses of criminal trial code. In this article we endeavour not only gnosiologically to explore the conception of "check-up", but also to give the sample of criminalistic tactics of this criminal trial action. Checking sufficiently frequently is conducted by the economic and tax police, tax inspection and by other law enforcement officials. That is why recommendations regarding conducting of this criminal trail action are particularly urgent.
The object of this research is topical and important, because there are not a lot of similar researches. This study works on bicameral and unicameral parliaments – they are analysed and compared. The very concentration of the work is not to scrutinize the parliaments of different countries, but, to find differences in the way of comparison and analyse between unicameralism and bicameralism. For the purpose to reach the goal and to implement tasks of this research, we use methods of systematic analyse, comparison of law, concluding, analyse of documents, historical comparison, intentions of the legislator, logical, linguistic, etc. We can hardly imagine democracy and its implementation without the institution of parliament nowadays. Parliament is institution of public authority. And the parliament expresses the will of the sovereign of the state – the People – in the most proper way. The parliament has the power of legislation, but each country decides which model suits better – unicameralism or bicameralism. Firstly is analysed the history of parliamentarism. Later is presentation of short view of genesis of the theory of separation of powers and what place parliament takes in it. Also is looking for and analysing the reasons, why countries choose one or other model of parliament. In the second part of this research we have chosen for analyse examples of different countries (Lithuania and Sweden), which have unicameral parliament. Is scrutinized the model of composition, internal structure and the process of legislature. In the third part is analogical analysing of bicameral parliaments in France, Check Republic, Germany and the United States of America. The mane advantage of bicameralism is that the bill, before becoming law, passed double control. But the process of legislation in the unicameral parliament is much faster.
The object of this research is topical and important, because there are not a lot of similar researches. This study works on bicameral and unicameral parliaments – they are analysed and compared. The very concentration of the work is not to scrutinize the parliaments of different countries, but, to find differences in the way of comparison and analyse between unicameralism and bicameralism. For the purpose to reach the goal and to implement tasks of this research, we use methods of systematic analyse, comparison of law, concluding, analyse of documents, historical comparison, intentions of the legislator, logical, linguistic, etc. We can hardly imagine democracy and its implementation without the institution of parliament nowadays. Parliament is institution of public authority. And the parliament expresses the will of the sovereign of the state – the People – in the most proper way. The parliament has the power of legislation, but each country decides which model suits better – unicameralism or bicameralism. Firstly is analysed the history of parliamentarism. Later is presentation of short view of genesis of the theory of separation of powers and what place parliament takes in it. Also is looking for and analysing the reasons, why countries choose one or other model of parliament. In the second part of this research we have chosen for analyse examples of different countries (Lithuania and Sweden), which have unicameral parliament. Is scrutinized the model of composition, internal structure and the process of legislature. In the third part is analogical analysing of bicameral parliaments in France, Check Republic, Germany and the United States of America. The mane advantage of bicameralism is that the bill, before becoming law, passed double control. But the process of legislation in the unicameral parliament is much faster.
The forms of decentralization, focusing on the main features and differences of these forms, are analyzed in this article. It is shown that each type of decentralization - political, administrative, fiscal, and market - has different characteristics, policy implications, and conditions for success. There are defined the main goals of decentralization reforms and identified the tools for theirs achievement. Decentralization is considered as a sine qua non not only in the development of local self-government, but with regard to civil society as a whole and the greatest factor of social change. Decentralization can address poverty, gender inequality, environmental concerns, and the improvement of healthcare, education and access to technology. Moreover, decentralization does not only affect government and civil service, but is conditional on the involvement of community organizations, stakeholders in the private sector, international aid organizations and citizens. The measurements of decentralization are analyzed too. Since, the standard measures fail to take into account the different degrees of decentralization and the true decision-making authority of sub-national institutions over revenues and expenditures, there are focusing on the search for more impartial and integrated evaluation indicators. ; Straipsnyje analizuojamos decentralizacijos reformų formos, atkreipiant dėmesį į svarbiausius jų bruožus. Apibrėžiami pagrindiniai reformų tikslai ir instrumentai jiems pasiekti. Nagrinėjamos decentralizacijos vertinimo galimybės, pateikiant vertinimo rodiklius, kuriais remiantis būtų galima atlikti valstybių lyginamąją analizę. Vadovaujantis decentralizacijos reformų tikslais, kurie atitinka decentralizacijos sistemos kriterijus, modeliuojami galimi decentralizacijos reformų rezultatai, išryškinant pagrindinius reformų privalumus ir trūkumus.
Key words: e government, innovation, innovation diffusion and adoption theory, E. Government diffusion, e. Government adoption, studies, comparative aspect. The object of this work – e. Government diffusion and adoption. The aim of this work - to analyze and evaluate e. Government diffusion and adoption. To support this aim four tasks were set: 1) to provide e. Government conception, implementation and rewiew of e. Government tools and show the importance of e. Government; 2) to present the innovation diffusion and adoption theory; 3) to deliver the diffusion and adoption of e. Government theoretical review, 4) identify the factors influencing e. Government diffusion and adoption; 5) an overview e. Government dissemination of the extent of cross-border dimension and analyze e. Government diffusion and adoption in Lithuania making aspect. The analysis of e. Government diffusion of Lithuania as compared with other countries on this subject dealt with aspects related to the theoretical and empirical context. It follows that E. Government diffusion and adoption studies are a relatively new topic and little studied phenomenon. As evidenced by the existence of e Governance development assessments carried out in Lithuania and abroad, the analysis, the majority of currently proposed e. Government decisions are analyzed only from the quantitative side, dispensed with the need for comprehensive quality of the population of e. services research. E. Government - is an excellent tool to improve communication between government and citizens, public and private sector, and make these relations simpler, more interactive and meet citizens' needs. The main findings of the work is that e. Government diffusion and adoption problems are global, that is to say, all the states face similar social, financial, personal, communication, cultural and other barriers. E. Government servises in diffusion process in Lithuania and other countries is influenced by the convenience, savings in time, money and the ability to communicate and work directly (on – line) mode. Such an exercise is a clearer way, does not require bureaucratic procedures and transparent. E. Government suppressors - e. Government rough public services system, lack of opportunities, lack of demand, a large distance between the public and the government. The study showed that the e. Government diffusion of government services are not the conditions are right and still suffer from the problem of digital divide, especially in rural areas and between mature and low-income people in Lithuania. It appears that in e. Government acceptance, very importance of preparation, so it is important to draw attention to the barriers that may interfere with this process, which requires a special e. Government incentive policies. Therefore, it is necessary to take the lead in promoting the e. Government services, the involvement of neighborhoods, local governments, the media and most citizens, preparing them training with the full awareness and promoting understanding of the various campaigns and events. It is important to convince the public that the e. Government can simplify the work is easy and rewarding cause.
Key words: e government, innovation, innovation diffusion and adoption theory, E. Government diffusion, e. Government adoption, studies, comparative aspect. The object of this work – e. Government diffusion and adoption. The aim of this work - to analyze and evaluate e. Government diffusion and adoption. To support this aim four tasks were set: 1) to provide e. Government conception, implementation and rewiew of e. Government tools and show the importance of e. Government; 2) to present the innovation diffusion and adoption theory; 3) to deliver the diffusion and adoption of e. Government theoretical review, 4) identify the factors influencing e. Government diffusion and adoption; 5) an overview e. Government dissemination of the extent of cross-border dimension and analyze e. Government diffusion and adoption in Lithuania making aspect. The analysis of e. Government diffusion of Lithuania as compared with other countries on this subject dealt with aspects related to the theoretical and empirical context. It follows that E. Government diffusion and adoption studies are a relatively new topic and little studied phenomenon. As evidenced by the existence of e Governance development assessments carried out in Lithuania and abroad, the analysis, the majority of currently proposed e. Government decisions are analyzed only from the quantitative side, dispensed with the need for comprehensive quality of the population of e. services research. E. Government - is an excellent tool to improve communication between government and citizens, public and private sector, and make these relations simpler, more interactive and meet citizens' needs. The main findings of the work is that e. Government diffusion and adoption problems are global, that is to say, all the states face similar social, financial, personal, communication, cultural and other barriers. E. Government servises in diffusion process in Lithuania and other countries is influenced by the convenience, savings in time, money and the ability to communicate and work directly (on – line) mode. Such an exercise is a clearer way, does not require bureaucratic procedures and transparent. E. Government suppressors - e. Government rough public services system, lack of opportunities, lack of demand, a large distance between the public and the government. The study showed that the e. Government diffusion of government services are not the conditions are right and still suffer from the problem of digital divide, especially in rural areas and between mature and low-income people in Lithuania. It appears that in e. Government acceptance, very importance of preparation, so it is important to draw attention to the barriers that may interfere with this process, which requires a special e. Government incentive policies. Therefore, it is necessary to take the lead in promoting the e. Government services, the involvement of neighborhoods, local governments, the media and most citizens, preparing them training with the full awareness and promoting understanding of the various campaigns and events. It is important to convince the public that the e. Government can simplify the work is easy and rewarding cause.
Master work examines the concept of online identity and the practical implementation, analysis, or enough legally regulated, including whether there is the need to criminalize identity fraud in the Internet banned it from a simple fraud. The main purpose of the study - to examine the legal and practical identity online presence, evasion and fraud aspects of major legal problems encountered in order to survive in anonymous, as well as the conclusions and proposals for improving the legal regulations. The paper put forward a hypothesis that a person's identity online and practical realization of the concept is unclear and not legally regulated, should also be criminalize identity fraud in cyberspace banned it from a mere fraud, failed the following aspects: Lithuania does not separately distinguished, and criminalized identity forgery Internet, however, and it is not necessary, because sufficient current legislation. Lithuania legal basis for a fully regulated and sufficient suitably qualified criminal acts committed in cyberspace. Current Lithuania acting regulation is not adapted to the anonymity of cyberspace, and therefore propose to combine the existing marketing and service rules for electronic commerce needs are. Focus on the anonymity of users, particularly those using electronic means, protection of the rights. It is also proposed to create an entirely new regulatory framework to govern completely anonymous transactions for the needs, but also specify the rights and obligations of both sides of transactions. As for the restriction of the rights to be anonymous in cyberspace to prevent terrorism, found that the Lithuanian Criminal Code is not a precise definition of terrorism than the characterization of terrorism as criminal acts, Lithuania in order to properly implement a proportionate and fair right to anonymity in cyber space limitation, proposti of terrorism as criminal acts of the Lithuanian Criminal Code.
Master work examines the concept of online identity and the practical implementation, analysis, or enough legally regulated, including whether there is the need to criminalize identity fraud in the Internet banned it from a simple fraud. The main purpose of the study - to examine the legal and practical identity online presence, evasion and fraud aspects of major legal problems encountered in order to survive in anonymous, as well as the conclusions and proposals for improving the legal regulations. The paper put forward a hypothesis that a person's identity online and practical realization of the concept is unclear and not legally regulated, should also be criminalize identity fraud in cyberspace banned it from a mere fraud, failed the following aspects: Lithuania does not separately distinguished, and criminalized identity forgery Internet, however, and it is not necessary, because sufficient current legislation. Lithuania legal basis for a fully regulated and sufficient suitably qualified criminal acts committed in cyberspace. Current Lithuania acting regulation is not adapted to the anonymity of cyberspace, and therefore propose to combine the existing marketing and service rules for electronic commerce needs are. Focus on the anonymity of users, particularly those using electronic means, protection of the rights. It is also proposed to create an entirely new regulatory framework to govern completely anonymous transactions for the needs, but also specify the rights and obligations of both sides of transactions. As for the restriction of the rights to be anonymous in cyberspace to prevent terrorism, found that the Lithuanian Criminal Code is not a precise definition of terrorism than the characterization of terrorism as criminal acts, Lithuania in order to properly implement a proportionate and fair right to anonymity in cyber space limitation, proposti of terrorism as criminal acts of the Lithuanian Criminal Code.
