Suchergebnisse

Strategic planning as the basis for budget planning, which is universally regarded as a good indicator of stability and reliability of the state's economy and as an instrument that helps the state's budget to adapt to the challenges of modern increasingly unpredictable environment, is analysed in the Master's thesis. The author of the thesis reveals the usefulness and significance of applying strategic planning in the state management by analysing scientific works of different authors, publications of international organizations, practice of the countries of the world and legal acts. The author assesses what economic and political events have determined the integration of the strategic planning system into the budgeting process in Lithuania. The synergistic effect of the interoperability of strategic planning and budgeting systems is revealed. The author also reveals how the interoperability of strategic planning and budgeting systems is supervised and how the results achieved by their performance as integrated systems are evaluated. However, despite the fact that interoperating strategic planning and budgeting systems create the result-oriented budget, the competent authorities identify the problem areas of these systems and provide recommendations on the possibilities to improve the interoperability of the systems. The results of the study prove that strategic planning and budget planning are strategically important tools in the state management. They ensure the targeted and efficient allocation of the state's financial resources in all its areas when implementing public functions. Appropriation managers measure the monitoring and evaluation of the performance result-oriented budget by the performance evaluation criteria and provide the information on their feasibility in the annual activity reports of institutions. The analysis of the legal acts that was done proved that Lithuania has invested much into the modernization of the result-oriented state's budgeting within the last two decades. The strategic planning process was integrated into the budgeting process in the year 2001; restructuring of the state's strategic planning and budgeting systems has been carried out since the year 2017. It aims at reviewing and streamlining the state's strategic planning and budgeting systems, at optimizing the number of strategic planning documents, at clarifying and securing the links between the planning documents, the goals set by them and their evaluation indicators. At the same time, a significantly closer link between the strategic planning system and the budgeting system, which will be focused on the medium-term (3-4 years) period rather than one-year period, is being pursued. The analysis of the experience of the countries of the world, which is presented in the Master's thesis, reveals that there is no single strategic planning and budgeting model that would suit for every state in the world.

Strategic planning as the basis for budget planning, which is universally regarded as a good indicator of stability and reliability of the state's economy and as an instrument that helps the state's budget to adapt to the challenges of modern increasingly unpredictable environment, is analysed in the Master's thesis. The author of the thesis reveals the usefulness and significance of applying strategic planning in the state management by analysing scientific works of different authors, publications of international organizations, practice of the countries of the world and legal acts. The author assesses what economic and political events have determined the integration of the strategic planning system into the budgeting process in Lithuania. The synergistic effect of the interoperability of strategic planning and budgeting systems is revealed. The author also reveals how the interoperability of strategic planning and budgeting systems is supervised and how the results achieved by their performance as integrated systems are evaluated. However, despite the fact that interoperating strategic planning and budgeting systems create the result-oriented budget, the competent authorities identify the problem areas of these systems and provide recommendations on the possibilities to improve the interoperability of the systems. The results of the study prove that strategic planning and budget planning are strategically important tools in the state management. They ensure the targeted and efficient allocation of the state's financial resources in all its areas when implementing public functions. Appropriation managers measure the monitoring and evaluation of the performance result-oriented budget by the performance evaluation criteria and provide the information on their feasibility in the annual activity reports of institutions. The analysis of the legal acts that was done proved that Lithuania has invested much into the modernization of the result-oriented state's budgeting within the last two decades. The strategic planning process was integrated into the budgeting process in the year 2001; restructuring of the state's strategic planning and budgeting systems has been carried out since the year 2017. It aims at reviewing and streamlining the state's strategic planning and budgeting systems, at optimizing the number of strategic planning documents, at clarifying and securing the links between the planning documents, the goals set by them and their evaluation indicators. At the same time, a significantly closer link between the strategic planning system and the budgeting system, which will be focused on the medium-term (3-4 years) period rather than one-year period, is being pursued. The analysis of the experience of the countries of the world, which is presented in the Master's thesis, reveals that there is no single strategic planning and budgeting model that would suit for every state in the world.

Strategic planning as the basis for budget planning, which is universally regarded as a good indicator of stability and reliability of the state's economy and as an instrument that helps the state's budget to adapt to the challenges of modern increasingly unpredictable environment, is analysed in the Master's thesis. The author of the thesis reveals the usefulness and significance of applying strategic planning in the state management by analysing scientific works of different authors, publications of international organizations, practice of the countries of the world and legal acts. The author assesses what economic and political events have determined the integration of the strategic planning system into the budgeting process in Lithuania. The synergistic effect of the interoperability of strategic planning and budgeting systems is revealed. The author also reveals how the interoperability of strategic planning and budgeting systems is supervised and how the results achieved by their performance as integrated systems are evaluated. However, despite the fact that interoperating strategic planning and budgeting systems create the result-oriented budget, the competent authorities identify the problem areas of these systems and provide recommendations on the possibilities to improve the interoperability of the systems. The results of the study prove that strategic planning and budget planning are strategically important tools in the state management. They ensure the targeted and efficient allocation of the state's financial resources in all its areas when implementing public functions. Appropriation managers measure the monitoring and evaluation of the performance result-oriented budget by the performance evaluation criteria and provide the information on their feasibility in the annual activity reports of institutions. The analysis of the legal acts that was done proved that Lithuania has invested much into the modernization of the result-oriented state's budgeting within the last two decades. The strategic planning process was integrated into the budgeting process in the year 2001; restructuring of the state's strategic planning and budgeting systems has been carried out since the year 2017. It aims at reviewing and streamlining the state's strategic planning and budgeting systems, at optimizing the number of strategic planning documents, at clarifying and securing the links between the planning documents, the goals set by them and their evaluation indicators. At the same time, a significantly closer link between the strategic planning system and the budgeting system, which will be focused on the medium-term (3-4 years) period rather than one-year period, is being pursued. The analysis of the experience of the countries of the world, which is presented in the Master's thesis, reveals that there is no single strategic planning and budgeting model that would suit for every state in the world.

Strategic planning as the basis for budget planning, which is universally regarded as a good indicator of stability and reliability of the state's economy and as an instrument that helps the state's budget to adapt to the challenges of modern increasingly unpredictable environment, is analysed in the Master's thesis. The author of the thesis reveals the usefulness and significance of applying strategic planning in the state management by analysing scientific works of different authors, publications of international organizations, practice of the countries of the world and legal acts. The author assesses what economic and political events have determined the integration of the strategic planning system into the budgeting process in Lithuania. The synergistic effect of the interoperability of strategic planning and budgeting systems is revealed. The author also reveals how the interoperability of strategic planning and budgeting systems is supervised and how the results achieved by their performance as integrated systems are evaluated. However, despite the fact that interoperating strategic planning and budgeting systems create the result-oriented budget, the competent authorities identify the problem areas of these systems and provide recommendations on the possibilities to improve the interoperability of the systems. The results of the study prove that strategic planning and budget planning are strategically important tools in the state management. They ensure the targeted and efficient allocation of the state's financial resources in all its areas when implementing public functions. Appropriation managers measure the monitoring and evaluation of the performance result-oriented budget by the performance evaluation criteria and provide the information on their feasibility in the annual activity reports of institutions. The analysis of the legal acts that was done proved that Lithuania has invested much into the modernization of the result-oriented state's budgeting within the last two decades. The strategic planning process was integrated into the budgeting process in the year 2001; restructuring of the state's strategic planning and budgeting systems has been carried out since the year 2017. It aims at reviewing and streamlining the state's strategic planning and budgeting systems, at optimizing the number of strategic planning documents, at clarifying and securing the links between the planning documents, the goals set by them and their evaluation indicators. At the same time, a significantly closer link between the strategic planning system and the budgeting system, which will be focused on the medium-term (3-4 years) period rather than one-year period, is being pursued. The analysis of the experience of the countries of the world, which is presented in the Master's thesis, reveals that there is no single strategic planning and budgeting model that would suit for every state in the world.

Diploma object: strategic planning and physical education. Goal of the work: to explore strategic planning and physical education aspects of the needs Work objectives: 1. To describe the concept of strategy planning and its theoretical direction. 2. To describe the physical training aspects of policy diffusion. 3. To analyze the importance of strategic planning in physical education. Work methods: 1. Analysis of literature sources. 2. Descriptive analysis. 3. Documentation (content) analysis. Results Strategic planning in literature is treated as a formal planning system to develop and implement strategies for the organization's mission and objectives. This is a process during which it is necessary to provide the events and determine what is possible and necessary to make the organization and take advantage of opportunities to benefit and protect themselves from anything that impedes the success and survival at risk. The establishment and implementation of the strategy are linked: the planning process is completed, then the estimated liability and the company's decision-making procedures. Literature analysis showed that physical education and sports management functions of the State Government of Lithuania, Physical Education and Sports Department under the Lithuanian Government, the Ministry of Education and Science, county governors, local authorities and are cooperating with the various interested organizations. Their objectives and goals for the additional children and youth fitness and sports education. In view of the most important summaries of the strategic planning and realization of physical education activities, and aspects of the modernization of its priority areas could include: legal framework governing sports organization and management in Lithuania and the European Union's countries sport alignment.

Diploma object: strategic planning and physical education. Goal of the work: to explore strategic planning and physical education aspects of the needs Work objectives: 1. To describe the concept of strategy planning and its theoretical direction. 2. To describe the physical training aspects of policy diffusion. 3. To analyze the importance of strategic planning in physical education. Work methods: 1. Analysis of literature sources. 2. Descriptive analysis. 3. Documentation (content) analysis. Results Strategic planning in literature is treated as a formal planning system to develop and implement strategies for the organization's mission and objectives. This is a process during which it is necessary to provide the events and determine what is possible and necessary to make the organization and take advantage of opportunities to benefit and protect themselves from anything that impedes the success and survival at risk. The establishment and implementation of the strategy are linked: the planning process is completed, then the estimated liability and the company's decision-making procedures. Literature analysis showed that physical education and sports management functions of the State Government of Lithuania, Physical Education and Sports Department under the Lithuanian Government, the Ministry of Education and Science, county governors, local authorities and are cooperating with the various interested organizations. Their objectives and goals for the additional children and youth fitness and sports education. In view of the most important summaries of the strategic planning and realization of physical education activities, and aspects of the modernization of its priority areas could include: legal framework governing sports organization and management in Lithuania and the European Union's countries sport alignment.

Diploma object: strategic planning and physical education. Goal of the work: to explore strategic planning and physical education aspects of the needs Work objectives: 1. To describe the concept of strategy planning and its theoretical direction. 2. To describe the physical training aspects of policy diffusion. 3. To analyze the importance of strategic planning in physical education. Work methods: 1. Analysis of literature sources. 2. Descriptive analysis. 3. Documentation (content) analysis. Results Strategic planning in literature is treated as a formal planning system to develop and implement strategies for the organization's mission and objectives. This is a process during which it is necessary to provide the events and determine what is possible and necessary to make the organization and take advantage of opportunities to benefit and protect themselves from anything that impedes the success and survival at risk. The establishment and implementation of the strategy are linked: the planning process is completed, then the estimated liability and the company's decision-making procedures. Literature analysis showed that physical education and sports management functions of the State Government of Lithuania, Physical Education and Sports Department under the Lithuanian Government, the Ministry of Education and Science, county governors, local authorities and are cooperating with the various interested organizations. Their objectives and goals for the additional children and youth fitness and sports education. In view of the most important summaries of the strategic planning and realization of physical education activities, and aspects of the modernization of its priority areas could include: legal framework governing sports organization and management in Lithuania and the European Union's countries sport alignment.

Strategic planning in Vilnius district municipality – subject which is really important not only in municipality managment but also in municipality politic life. Considering that strategic planning in Lithuanian public sector are very important and has a lot of experience in this case there possible affirm that till this days possible to find a lot of different problems. Masters thesis topic is relevant not only for municipality administration and council members but also for people who are living in municipality territory because they should understand how strategic plans working in Vilnius district municipality. Analyzing activities of municipality in impementation of strategic plans it is observed that not only financial expenses become a major problem, but also lack of competent specialist who would be able to prepare strategic plans by themselves without help of third parties. The main objective of thesis - investigate the peculiarities of the strategic planning of the Vilnius district municipality as well as the attitude of the municipality administration and council members towards its implementation. To achieve the main puspose five tasks were set: using scientific literature and legal acts clarify the significance of strategic management in the theoretical aspect, identify the main points in the Law on Local Self-Government in the light of strategic planning, find out the main changes in the recommendations of the municipal strategic planning find out the opinion of municipal employees and council members on strategic development the plan and its implementation through empirical research, presenting conclusions and recommendations. Object of this research – Vilnius region municipality strategic planning. Methods used in the master's thesis - empirical research (interview method), analysis and comparison of scientific literature, analysis of documents and main legal acts. In the end of research there is recommendations and conlusion. Problems of Vilnius district municipality in strategic managment: lack of qualified staff, lack of training and supplementary qualification upgrading courses related to strategic management in the public sector, political and bureaucratic problems, lack of cooperation with local communities. Reommendation for the Vilnius municipality district: to develop additional strategic management training for municipal employees, create one more working place for person who will structure strategic plans, create additional specific recommendations for a certain municipality, to implement the SIS system for the strategic development plan, organize more meetings with communities and stakeholders at the beginning of the plan, make the vision, mission and objectives visible and known to every municipality's employee. Structure: introduction, three main chapters, eight subsections, conlusion, recommendattions, summary, list of used literature and annexes. There are 17tablets and 8 different pictures. Keywords: strategic managment, strategic development plan, strategic managment of municipality, recommendations, strategic plans, strategic plannning.

Strategic planning in Vilnius district municipality – subject which is really important not only in municipality managment but also in municipality politic life. Considering that strategic planning in Lithuanian public sector are very important and has a lot of experience in this case there possible affirm that till this days possible to find a lot of different problems. Masters thesis topic is relevant not only for municipality administration and council members but also for people who are living in municipality territory because they should understand how strategic plans working in Vilnius district municipality. Analyzing activities of municipality in impementation of strategic plans it is observed that not only financial expenses become a major problem, but also lack of competent specialist who would be able to prepare strategic plans by themselves without help of third parties. The main objective of thesis - investigate the peculiarities of the strategic planning of the Vilnius district municipality as well as the attitude of the municipality administration and council members towards its implementation. To achieve the main puspose five tasks were set: using scientific literature and legal acts clarify the significance of strategic management in the theoretical aspect, identify the main points in the Law on Local Self-Government in the light of strategic planning, find out the main changes in the recommendations of the municipal strategic planning find out the opinion of municipal employees and council members on strategic development the plan and its implementation through empirical research, presenting conclusions and recommendations. Object of this research – Vilnius region municipality strategic planning. Methods used in the master's thesis - empirical research (interview method), analysis and comparison of scientific literature, analysis of documents and main legal acts. In the end of research there is recommendations and conlusion. Problems of Vilnius district municipality in strategic managment: lack of qualified staff, lack of training and supplementary qualification upgrading courses related to strategic management in the public sector, political and bureaucratic problems, lack of cooperation with local communities. Reommendation for the Vilnius municipality district: to develop additional strategic management training for municipal employees, create one more working place for person who will structure strategic plans, create additional specific recommendations for a certain municipality, to implement the SIS system for the strategic development plan, organize more meetings with communities and stakeholders at the beginning of the plan, make the vision, mission and objectives visible and known to every municipality's employee. Structure: introduction, three main chapters, eight subsections, conlusion, recommendattions, summary, list of used literature and annexes. There are 17tablets and 8 different pictures. Keywords: strategic managment, strategic development plan, strategic managment of municipality, recommendations, strategic plans, strategic plannning.

Tax planning is a topic of interest for taxpayers, practitioners, public authorities and academics. Analyzing scientific literature on tax planning shows that some authors are looking at the tax planning process, while others are looking at the factors that determine tax planning. Although there are a number of scientific literature analysing these factors, it is noted that there is a need to systematize this literature. The purpose of the article is to identify the determinants of tax planning activities in companies and households. Methods used in the article: systematic analysis of scientific literature, systematization of information, comparison, generalization. After analyzing the scientific literature, authors provide a concept of tax planning and selected determinants that encourage and inhibit the involvement of both types of taxpayers in tax planning activities. After a theoretical analysis, it was found that corporate tax planning is influenced by the company's profitability, profit begor taxes, internationalisation, the scale of foreign operations, listing, capital receptivity and growth, development, size and leverage of the company, optimism of the company CEO, experience of his military service, lobbying, reputation and financial accounting issues. Household tax planning is influenced by taxpayers' age, income, intra-household income inequality, experience, a compendium tax system, its complexity, fines, the likelihood ofecassionisation. Religiousity is a factor that hampers the involvement of both businesses and households in tax planning activities.

Tax planning is a topic of interest for taxpayers, practitioners, public authorities and academics. Analyzing scientific literature on tax planning shows that some authors are looking at the tax planning process, while others are looking at the factors that determine tax planning. Although there are a number of scientific literature analysing these factors, it is noted that there is a need to systematize this literature. The purpose of the article is to identify the determinants of tax planning activities in companies and households. Methods used in the article: systematic analysis of scientific literature, systematization of information, comparison, generalization. After analyzing the scientific literature, authors provide a concept of tax planning and selected determinants that encourage and inhibit the involvement of both types of taxpayers in tax planning activities. After a theoretical analysis, it was found that corporate tax planning is influenced by the company's profitability, profit begor taxes, internationalisation, the scale of foreign operations, listing, capital receptivity and growth, development, size and leverage of the company, optimism of the company CEO, experience of his military service, lobbying, reputation and financial accounting issues. Household tax planning is influenced by taxpayers' age, income, intra-household income inequality, experience, a compendium tax system, its complexity, fines, the likelihood ofecassionisation. Religiousity is a factor that hampers the involvement of both businesses and households in tax planning activities.

Tax planning is a topic of interest for taxpayers, practitioners, public authorities and academics. Analyzing scientific literature on tax planning shows that some authors are looking at the tax planning process, while others are looking at the factors that determine tax planning. Although there are a number of scientific literature analysing these factors, it is noted that there is a need to systematize this literature. The purpose of the article is to identify the determinants of tax planning activities in companies and households. Methods used in the article: systematic analysis of scientific literature, systematization of information, comparison, generalization. After analyzing the scientific literature, authors provide a concept of tax planning and selected determinants that encourage and inhibit the involvement of both types of taxpayers in tax planning activities. After a theoretical analysis, it was found that corporate tax planning is influenced by the company's profitability, profit begor taxes, internationalisation, the scale of foreign operations, listing, capital receptivity and growth, development, size and leverage of the company, optimism of the company CEO, experience of his military service, lobbying, reputation and financial accounting issues. Household tax planning is influenced by taxpayers' age, income, intra-household income inequality, experience, a compendium tax system, its complexity, fines, the likelihood ofecassionisation. Religiousity is a factor that hampers the involvement of both businesses and households in tax planning activities.

Tax planning is a topic of interest for taxpayers, practitioners, public authorities and academics. Analyzing scientific literature on tax planning shows that some authors are looking at the tax planning process, while others are looking at the factors that determine tax planning. Although there are a number of scientific literature analysing these factors, it is noted that there is a need to systematize this literature. The purpose of the article is to identify the determinants of tax planning activities in companies and households. Methods used in the article: systematic analysis of scientific literature, systematization of information, comparison, generalization. After analyzing the scientific literature, authors provide a concept of tax planning and selected determinants that encourage and inhibit the involvement of both types of taxpayers in tax planning activities. After a theoretical analysis, it was found that corporate tax planning is influenced by the company's profitability, profit begor taxes, internationalisation, the scale of foreign operations, listing, capital receptivity and growth, development, size and leverage of the company, optimism of the company CEO, experience of his military service, lobbying, reputation and financial accounting issues. Household tax planning is influenced by taxpayers' age, income, intra-household income inequality, experience, a compendium tax system, its complexity, fines, the likelihood ofecassionisation. Religiousity is a factor that hampers the involvement of both businesses and households in tax planning activities.

This master's thesis analyzes the process of forming (planning) the budgets of municipalities of the Republic of Lithuania, based on the practice of Šilutė District Municipality. On purpose to reveal the peculiarities of this procedure, the work also examines the concept of budget, the place of municipal budgets in the budgetary system of the Republic of Lithuania, discusses the structure of municipal budgets and the influence of its structural components - income and expenditure - on the formation of municipal budgets. The relevance of the topic is that the creation of municipal budgets, the preparation of a revenue and expenditure plan for the fiscal year, are one of the most important stages of the budgetary process, which influences the realization of the balanced budget principle. Recently it is becoming increasingly difficult for municipalities to implement this principle. Therefore, it is necessary to analyze municipal budgets in more detailed the formation of municipal budgets by finding ways to create efficient and targeted budgets. For this reason, the problem of the autonomy of municipalities in the planning of their budgets was raised and formulated in this work. The application of the analysis of legislation and legal doctrine has allowed to establish that despite the validity of the concept of fiscal decentralization in Lithuania, the autonomy of municipalities in determining budget revenues and planning of expenditures is very limited. However, it is revealed that municipalities are sufficiently independent in regulating their budgeting procedures. As a result, the work also emphasizes that the procedures for drawing up budgets of different municipalities may be regulated by different local regulations. To reveal the topic of the Master's thesis and to achieve the purpose of the work was used descriptive, logical, systemic, historical and linguistic methods.

This master's thesis analyzes the process of forming (planning) the budgets of municipalities of the Republic of Lithuania, based on the practice of Šilutė District Municipality. On purpose to reveal the peculiarities of this procedure, the work also examines the concept of budget, the place of municipal budgets in the budgetary system of the Republic of Lithuania, discusses the structure of municipal budgets and the influence of its structural components - income and expenditure - on the formation of municipal budgets. The relevance of the topic is that the creation of municipal budgets, the preparation of a revenue and expenditure plan for the fiscal year, are one of the most important stages of the budgetary process, which influences the realization of the balanced budget principle. Recently it is becoming increasingly difficult for municipalities to implement this principle. Therefore, it is necessary to analyze municipal budgets in more detailed the formation of municipal budgets by finding ways to create efficient and targeted budgets. For this reason, the problem of the autonomy of municipalities in the planning of their budgets was raised and formulated in this work. The application of the analysis of legislation and legal doctrine has allowed to establish that despite the validity of the concept of fiscal decentralization in Lithuania, the autonomy of municipalities in determining budget revenues and planning of expenditures is very limited. However, it is revealed that municipalities are sufficiently independent in regulating their budgeting procedures. As a result, the work also emphasizes that the procedures for drawing up budgets of different municipalities may be regulated by different local regulations. To reveal the topic of the Master's thesis and to achieve the purpose of the work was used descriptive, logical, systemic, historical and linguistic methods.