Suchergebnisse

The European Union considers lifelong learning one of the means that helps achieve social cohesion and competitiveness in modern society and the world economy. The European Union has tried to achieve the goal of12,5 % of people aged 25-64 to pursue a secondary educaiton; however, this indicator has not been reached. Comparing with other European countries, the level of lifelong learning among Lithuanians at the age of 20-64 is low, although starting from the year 2003 it was growing and in 2011 it reached 5,9 %. The aim of adults to a get secondary education is stimulated not only by growing requirements of labour market but also by social and psychological factors. A successful return on the education system and a completed secondary education can open doors to further aims – to formal and informal education and the development of a person's self-confidence. The indicators of the acquisition of secondary education show that the number of youth at the age of 18-24 who received a secondary education is increasing in Lithuania; however, the indicator for further learning after receiving a secondary education is decreasing. [.]

The European Union considers lifelong learning one of the means that helps achieve social cohesion and competitiveness in modern society and the world economy. The European Union has tried to achieve the goal of12,5 % of people aged 25-64 to pursue a secondary educaiton; however, this indicator has not been reached. Comparing with other European countries, the level of lifelong learning among Lithuanians at the age of 20-64 is low, although starting from the year 2003 it was growing and in 2011 it reached 5,9 %. The aim of adults to a get secondary education is stimulated not only by growing requirements of labour market but also by social and psychological factors. A successful return on the education system and a completed secondary education can open doors to further aims – to formal and informal education and the development of a person's self-confidence. The indicators of the acquisition of secondary education show that the number of youth at the age of 18-24 who received a secondary education is increasing in Lithuania; however, the indicator for further learning after receiving a secondary education is decreasing. [.]

Value added tax (VAT) was introduced in Lithuania in May 1, 1994. It replaced basic excise duty. Basic excise duty rate was 15 per from 1991, and from July 1, 1992 it was 18 per cent. For the goods sold in foreign countries for convertible currency the rate was 10 per cent When the VAT law came into force (Žin., 1994, Nr. 3-40) two rates were applied: 18 per cent on all goods and services, except VAT-exempt, and 0 per cent on exported goods and services. Value added tax was not imposed on food, fuel, coal, gas and heating of dwelling houses, education, health care, social, transport and other services. However, from January 1, 1995, temporary 9 per cent rate was already imposed on food. From 1995 VAT became the main source of national budget and made up 34.3 per cent of all inflow, and in 1997 it was already 40.6 per cent, because temporary VAT rate for food was doubled (from 9 per cent to 18 per cent) and the basis of assessment was widened. The reduced 5 per cent rate was first applied in 2000. From May 1, 2000 it was imposed on shuttle passenger transport services. The reduced 9 per cent rate was included in the VAT law only in 2001: it was imposed on heating energy provided for inhabitants. According to the provisions of the VAT law, VAT payers pay to the state budget the difference between calculated tax sum for sold goods (services) and the sum of the tax paid for goods (services) provided by suppliers. Applying different rates, VAT rebate is paid to VAT payers. So the application of the reduced rates reduces VAT inflow to the state budget. Since July 1, 2002 the new VAT law came to force (Žin., 2002, Nr. 35-1274). The European Union (EU) directives were already implemented and certain VAT exemptions continued to be removed: 5 per cent rate was imposed on part of medicine and medical services, 18 per cent rate was imposed on veterinary services, in-service training and reskilling services, land for construction and selling new buildings. 5 per cent rate was imposed on books, newspapers and magazines, and ...