Suchergebnisse

Revenues from public finances and taxes are very important conditions for the country's economic policy. No state can exist without taxes, so taxes are one of the most important components of a state's fiscal policy, especially during a pandemic. Of course, it is especially important to collect enough tax revenue in the event of an emergency in the country. This is exactly the situation with a pandemic, especially in the case of the COVID19 virus development in 2020-2021. Taxes are the main source of revenue for the national budget, and redistribution accounts for government spending. Because the government does not create real products or services, the implementation of various state functions requires enormous resources. Taxes are therefore a really important and significant source of public finance revenue. The research problem may be a different tax burden in Lithuania during the pandemics. In addition, individual tax receipts and personal tax metrics may vary. The topic of the publication is the aspect of general and personal tax burden in Lithuania during the pandemic situation. The aim of this publication is to present the concept of individualized tax burden in modern times and restructural movements of the public finances. The main research methods used are: analysis of tax revenues in the scientific literature, data collection and systematization, comparative statistical data analysis, presentation of data, proportional analysis.

Europe demands that its people be culturally and intellectually equipped in ways that are suitable for their present and future. Only in this way will they be able to live meaningful lives in person and together. Higher education institutions play a key role in developing appropriate strategies. Higher education institutions are responsible for preparing their students for viable career development and citizenship development. Universities and other higher education institutions are increasingly realizing that their movement is a moving target and their leadership in the field of knowledge and understanding development and transfer means a new sensitivity to a society change. They are increasingly consulting their customers. Education inspires societal progress, but at the same time, it must respond with discernment to society by developing appropriate strategies for future study programs. Graduate studies in human resources management and national security programs prepare students for independent national budget evaluation (acting as the public finance specialists) which requires high qualifications. The managers of human resources in the public sector are in charge of public finance expenditures accounting and budget matters in the institution, and besides typical budget knowledge must demonstrate deep knowledge of public finance and the ability to combine human resource management and public expenditure issues. In order to achieve this goal, the national security master degree graduate program at Lithuania's Military Academy partially provides the study of specialized subjects in the fields of public finance and budget planning. One of the most important subjects is the national budget which requires from the students a lot of prior knowledge in the field of budgeting and taxation systems. Estimating that the main purpose of the governmental sector's human resources management could be the public finance, it is useful to show students the differences in the approach of national budget operations and tax revenues purposes. The teaching process should be based on accurately selected cases, so that it could be obvious for students. From a didactic point of view, the properly selected case is the one that contains a lot of differences between national budget, government budget, municipal budget and their records in the national law system. One of the examples that meets the above criteria is revenues collected from different taxes. Settled income from taxes is one of the most important revenues for the national budget. Moreover, principles of the government and municipal budgets diversification could be clearly understandable for graduate students. The paper presents the advantages and disadvantages of choosing the different taxes for the national, state and municipal budget concerning tax burden for different groups of society. Furthermore, purposes of teaching students subjects of public budgeting and principles of 38 taxation are discussed. Amid the many preferences the most important could be a pattern that clearly shows different approaches to budget expenditures and tax diversification as the interrelated issue, that is the amount of budget expenditures strictly correlate with taxable and non taxable income in the public finance and it depends on the budget legislation. Certainly, the indication of such relations is the essence of the public finance budgeting. Practical applications constructed on years of practice in teaching public finance, national and municipal budgets along with taxation theories were also indicated by the results of a survey carried out in a group of students studying the subject of public finance in the last academic year.

During the so-called Cold War the financing of the defense budget was widely discussed. The issue of financing the defense budget was widely discussed during the arms race. Since the end of the Cold War, armed conflicts have become more complex, and their causes are even more diverse than during the Cold War. They were caused by the deterioration of inter-ethnic divisions, hybrid and cyber wars over energy resources and the activities of terrorist groups. Due to the changing security dimension, a new study was conducted examining the determinants of defense spending in a changing security environment: the creation of new islands in the South China Sea to expand China's military-political power in the region; the possibility of using North Korea's nuclear energy. weapons, Russia's military maneuver in the conflict in Ukraine, its naval operation in the Black Sea, the occupation of Crimea, military operations in Syria, a change in U.S. military doctrine. The state that has spent the most military spending is returning to the creation of large military units, and to do so, the country needs to increase defense spending. Looking at how these world events work, we see one component that connects them. Strong force, expressed in military action, is used to achieve their political goals. Military power is gaining more and more influence in the formation of foreign policy, therefore the defense budget, as an instrument of foreign policy expressed in military power, is becoming an increasingly relevant object of research. Lithuania's defense budget is not as important to world politics as the United States, China or other major countries in the world, but it is relevant and significant in its region. Expenditures on the Lithuanian military budget began to increase significantly by two thousand and fourteen. It can be argued that the factor that has now influenced cost growth is Russia's military aggression in Ukraine. Nevertheless, in 2008 Russia's aggression in Georgia did not affect the growth of Lithuania's defense budget. 2008 The economic crisis may have influenced Lithuania's decision not to increase military spending. Some pressure on the country's defense budget is also related to the 2020 Pandemic crisis. The question arises as to why seemingly similar conflicts affect Lithuanian political decisions differently.

During the so-called Cold War the financing of the defense budget was widely discussed. The issue of financing the defense budget was widely discussed during the arms race. Since the end of the Cold War, armed conflicts have become more complex, and their causes are even more diverse than during the Cold War. They were caused by the deterioration of inter-ethnic divisions, hybrid and cyber wars over energy resources and the activities of terrorist groups. Due to the changing security dimension, a new study was conducted examining the determinants of defense spending in a changing security environment: the creation of new islands in the South China Sea to expand China's military-political power in the region; the possibility of using North Korea's nuclear energy. weapons, Russia's military maneuver in the conflict in Ukraine, its naval operation in the Black Sea, the occupation of Crimea, military operations in Syria, a change in U.S. military doctrine. The state that has spent the most military spending is returning to the creation of large military units, and to do so, the country needs to increase defense spending. Looking at how these world events work, we see one component that connects them. Strong force, expressed in military action, is used to achieve their political goals. Military power is gaining more and more influence in the formation of foreign policy, therefore the defense budget, as an instrument of foreign policy expressed in military power, is becoming an increasingly relevant object of research. Lithuania's defense budget is not as important to world politics as the United States, China or other major countries in the world, but it is relevant and significant in its region. Expenditures on the Lithuanian military budget began to increase significantly by two thousand and fourteen. It can be argued that the factor that has now influenced cost growth is Russia's military aggression in Ukraine. Nevertheless, in 2008 Russia's aggression in Georgia did not affect the growth of Lithuania's defense budget. 2008 The economic crisis may have influenced Lithuania's decision not to increase military spending. Some pressure on the country's defense budget is also related to the 2020 Pandemic crisis. The question arises as to why seemingly similar conflicts affect Lithuanian political decisions differently.

Revenues from public finances and taxes are very important conditions for the country's economic policy. No state can exist without taxes, so taxes are one of the most important components of a state's fiscal policy, especially during a pandemic. Of course, it is especially important to collect enough tax revenue in the event of an emergency in the country. This is exactly the situation with a pandemic, especially in the case of the COVID19 virus development in 2020-2021. Taxes are the main source of revenue for the national budget, and redistribution accounts for government spending. Because the government does not create real products or services, the implementation of various state functions requires enormous resources. Taxes are therefore a really important and significant source of public finance revenue. The research problem may be a different tax burden in Lithuania during the pandemics. In addition, individual tax receipts and personal tax metrics may vary. The topic of the publication is the aspect of general and personal tax burden in Lithuania during the pandemic situation. The aim of this publication is to present the concept of individualized tax burden in modern times and restructural movements of the public finances. The main research methods used are: analysis of tax revenues in the scientific literature, data collection and systematization, comparative statistical data analysis, presentation of data, proportional analysis.

International audience ; During the so-called Cold War the financing of the defense budget was widely discussed. The issue of financing the defense budget was widely discussed during the arms race. Since the end of the Cold War, armed conflicts have become more complex, and their causes are even more diverse than during the Cold War. They were caused by the deterioration of inter-ethnic divisions, hybrid and cyber wars over energy resources and the activities of terrorist groups. Due to the changing security dimension, a new study was conducted examining the determinants of defense spending in a changing security environment: the creation of new islands in the South China Sea to expand China's military-political power in the region; the possibility of using North Korea's nuclear energy. weapons, Russia's military maneuver in the conflict in Ukraine, its naval operation in the Black Sea, the occupation of Crimea, military operations in Syria, a change in U.S. military doctrine. The state that has spent the most military spending is returning to the creation of large military units, and to do so, the country needs to increase defense spending. Looking at how these world events work, we see one component that connects them. Strong force, expressed in military action, is used to achieve their political goals. Military power is gaining more and more influence in the formation of foreign policy, therefore the defense budget, as an instrument of foreign policy expressed in military power, is becoming an increasingly relevant object of research. Lithuania's defense budget is not as important to world politics as the United States, China or other major countries in the world, but it is relevant and significant in its region. Expenditures on the Lithuanian military budget began to increase significantly by two thousand and fourteen. It can be argued that the factor that has now influenced cost growth is Russia's military aggression in Ukraine. Nevertheless, in 2008 Russia's aggression in Georgia did not affect the growth ...

During the so-called Cold War the financing of the defense budget was widely discussed. The issue of financing the defense budget was widely discussed during the arms race. Since the end of the Cold War, armed conflicts have become more complex, and their causes are even more diverse than during the Cold War. They were caused by the deterioration of inter-ethnic divisions, hybrid and cyber wars over energy resources and the activities of terrorist groups. Due to the changing security dimension, a new study was conducted examining the determinants of defense spending in a changing security environment: the creation of new islands in the South China Sea to expand China's military-political power in the region; the possibility of using North Korea's nuclear energy. weapons, Russia's military maneuver in the conflict in Ukraine, its naval operation in the Black Sea, the occupation of Crimea, military operations in Syria, a change in U.S. military doctrine. The state that has spent the most military spending is returning to the creation of large military units, and to do so, the country needs to increase defense spending. Looking at how these world events work, we see one component that connects them. Strong force, expressed in military action, is used to achieve their political goals. Military power is gaining more and more influence in the formation of foreign policy, therefore the defense budget, as an instrument of foreign policy expressed in military power, is becoming an increasingly relevant object of research. Lithuania's defense budget is not as important to world politics as the United States, China or other major countries in the world, but it is relevant and significant in its region. Expenditures on the Lithuanian military budget began to increase significantly by two thousand and fourteen. It can be argued that the factor that has now influenced cost growth is Russia's military aggression in Ukraine. Nevertheless, in 2008 Russia's aggression in Georgia did not affect the growth of Lithuania's defense budget. 2008 The economic crisis may have influenced Lithuania's decision not to increase military spending. Some pressure on the country's defense budget is also related to the 2020 Pandemic crisis. The question arises as to why seemingly similar conflicts affect Lithuanian political decisions differently.

Revenues from public finances and taxes are very important conditions for the country's economic policy. No state can exist without taxes, so taxes are one of the most important components of a state's fiscal policy, especially during a pandemic. Of course, it is especially important to collect enough tax revenue in the event of an emergency in the country. This is exactly the situation with a pandemic, especially in the case of the COVID19 virus development in 2020-2021. Taxes are the main source of revenue for the national budget, and redistribution accounts for government spending. Because the government does not create real products or services, the implementation of various state functions requires enormous resources. Taxes are therefore a really important and significant source of public finance revenue. The research problem may be a different tax burden in Lithuania during the pandemics. In addition, individual tax receipts and personal tax metrics may vary. The topic of the publication is the aspect of general and personal tax burden in Lithuania during the pandemic situation. The aim of this publication is to present the concept of individualized tax burden in modern times and restructural movements of the public finances. The main research methods used are: analysis of tax revenues in the scientific literature, data collection and systematization, comparative statistical data analysis, presentation of data, proportional analysis.

Revenues from public finances and taxes are very important conditions for the country's economic policy. No state can exist without taxes, so taxes are one of the most important components of a state's fiscal policy, especially during a pandemic. Of course, it is especially important to collect enough tax revenue in the event of an emergency in the country. This is exactly the situation with a pandemic, especially in the case of the COVID19 virus development in 2020-2021. Taxes are the main source of revenue for the national budget, and redistribution accounts for government spending. Because the government does not create real products or services, the implementation of various state functions requires enormous resources. Taxes are therefore a really important and significant source of public finance revenue. The research problem may be a different tax burden in Lithuania during the pandemics. In addition, individual tax receipts and personal tax metrics may vary. The topic of the publication is the aspect of general and personal tax burden in Lithuania during the pandemic situation. The aim of this publication is to present the concept of individualized tax burden in modern times and restructural movements of the public finances. The main research methods used are: analysis of tax revenues in the scientific literature, data collection and systematization, comparative statistical data analysis, presentation of data, proportional analysis.

During the so-called Cold War the financing of the defense budget was widely discussed. The issue of financing the defense budget was widely discussed during the arms race. Since the end of the Cold War, armed conflicts have become more complex, and their causes are even more diverse than during the Cold War. They were caused by the deterioration of inter-ethnic divisions, hybrid and cyber wars over energy resources and the activities of terrorist groups. Due to the changing security dimension, a new study was conducted examining the determinants of defense spending in a changing security environment: the creation of new islands in the South China Sea to expand China's military-political power in the region; the possibility of using North Korea's nuclear energy. weapons, Russia's military maneuver in the conflict in Ukraine, its naval operation in the Black Sea, the occupation of Crimea, military operations in Syria, a change in U.S. military doctrine. The state that has spent the most military spending is returning to the creation of large military units, and to do so, the country needs to increase defense spending. Looking at how these world events work, we see one component that connects them. Strong force, expressed in military action, is used to achieve their political goals. Military power is gaining more and more influence in the formation of foreign policy, therefore the defense budget, as an instrument of foreign policy expressed in military power, is becoming an increasingly relevant object of research. Lithuania's defense budget is not as important to world politics as the United States, China or other major countries in the world, but it is relevant and significant in its region. Expenditures on the Lithuanian military budget began to increase significantly by two thousand and fourteen. It can be argued that the factor that has now influenced cost growth is Russia's military aggression in Ukraine. Nevertheless, in 2008 Russia's aggression in Georgia did not affect the growth of Lithuania's defense budget. 2008 The economic crisis may have influenced Lithuania's decision not to increase military spending. Some pressure on the country's defense budget is also related to the 2020 Pandemic crisis. The question arises as to why seemingly similar conflicts affect Lithuanian political decisions differently.

Europe demands that its people be culturally and intellectually equipped in the ways that are suitable for their present and future. Only in this way they will be able to live meaningful lives in person and together. Higher education institutions play a key role in developing appropriate strategies as they are responsible for preparing their students for viable development of career and citizenship. Universities and other higher education institutions are increasingly realizing that their movement is a moving target and their leadership in the field of knowledge and understanding development and transfer means a new sensitivity to a society change. They are increasingly consulting their customers. Education inspires societal progress, but at the same time, it must respond with discernment to society by developing appropriate strategies for future study programs. Graduate studies in human resource management and national security programs prepare students for an independent national budget evaluation (acting as public finance specialists) which requires high qualification. The managers of human resource in the public sector are in charge of public finance expenditure accounting and budget matters in an institution and, besides typical knowledge of the budget, must demonstrate deep knowledge of public finance and the ability to combine human resource management and public expenditure issues. In order to achieve this goal, the Master study programme in National Security at General Jonas Žemaitis Military Academy of Lithuania (MAL) partially provides the study of specialized subjects in the fields of public finance and budget planning. One of the most important subjects is the national budget which requires from the students a lot of prior knowledge in the field of budgeting and taxation systems. Estimating that the main purpose of governmental sector's human resource management could be public finance, it is useful to show students the differences in the approach of national budget operations and tax revenue purposes. The teaching process should be based on accurately selected cases obvious for students. From a didactic point of view, a properly selected case is the one that contains a lot of differences among national, government and municipal budgets and their records in the national legal system. One of the examples that meets the above criteria is revenues collected from different taxes. Settled income from taxes are one of the most important revenues for the national budget. Moreover, the principles of diversification of government and municipal budgets could be clearly understandable for graduate students. The paper presents the advantages and disadvantages of choosing different taxes for national, state and municipal budgets concerning tax burden for different groups of society. Furthermore, the purposes of teaching students public budgeting and the principles of 130 taxation are discussed. Amid the many preferences, the most important one could be a pattern that clearly shows different approaches to budget expenditures and tax diversification as an interrelated issue that is the amount of budget expenditures strictly correlating with taxable and non-taxable income in the public finance and depending on the budget legislation. Certainly, the indication of such relations is the essence of public finance budgeting. Practical applications are constructed from years of practice in teaching public finance, national and municipal budgets. Taxation theories were also indicated by the results of a survey carried out in a group of students studying public finance in the last academic year.

Europe demands that its people be culturally and intellectually equipped in the ways that are suitable for their present and future. Only in this way they will be able to live meaningful lives in person and together. Higher education institutions play a key role in developing appropriate strategies as they are responsible for preparing their students for viable development of career and citizenship. Universities and other higher education institutions are increasingly realizing that their movement is a moving target and their leadership in the field of knowledge and understanding development and transfer means a new sensitivity to a society change. They are increasingly consulting their customers. Education inspires societal progress, but at the same time, it must respond with discernment to society by developing appropriate strategies for future study programs. Graduate studies in human resource management and national security programs prepare students for an independent national budget evaluation (acting as public finance specialists) which requires high qualification. The managers of human resource in the public sector are in charge of public finance expenditure accounting and budget matters in an institution and, besides typical knowledge of the budget, must demonstrate deep knowledge of public finance and the ability to combine human resource management and public expenditure issues. In order to achieve this goal, the Master study programme in National Security at General Jonas Žemaitis Military Academy of Lithuania (MAL) partially provides the study of specialized subjects in the fields of public finance and budget planning. One of the most important subjects is the national budget which requires from the students a lot of prior knowledge in the field of budgeting and taxation systems. Estimating that the main purpose of governmental sector's human resource management could be public finance, it is useful to show students the differences in the approach of national budget operations and tax revenue purposes. The teaching process should be based on accurately selected cases obvious for students. From a didactic point of view, a properly selected case is the one that contains a lot of differences among national, government and municipal budgets and their records in the national legal system. One of the examples that meets the above criteria is revenues collected from different taxes. Settled income from taxes are one of the most important revenues for the national budget. Moreover, the principles of diversification of government and municipal budgets could be clearly understandable for graduate students. The paper presents the advantages and disadvantages of choosing different taxes for national, state and municipal budgets concerning tax burden for different groups of society. Furthermore, the purposes of teaching students public budgeting and the principles of 130 taxation are discussed. Amid the many preferences, the most important one could be a pattern that clearly shows different approaches to budget expenditures and tax diversification as an interrelated issue that is the amount of budget expenditures strictly correlating with taxable and non-taxable income in the public finance and depending on the budget legislation. Certainly, the indication of such relations is the essence of public finance budgeting. Practical applications are constructed from years of practice in teaching public finance, national and municipal budgets. Taxation theories were also indicated by the results of a survey carried out in a group of students studying public finance in the last academic year.

Europe demands that its people be culturally and intellectually equipped in the ways that are suitable for their present and future. Only in this way they will be able to live meaningful lives in person and together. Higher education institutions play a key role in developing appropriate strategies as they are responsible for preparing their students for viable development of career and citizenship. Universities and other higher education institutions are increasingly realizing that their movement is a moving target and their leadership in the field of knowledge and understanding development and transfer means a new sensitivity to a society change. They are increasingly consulting their customers. Education inspires societal progress, but at the same time, it must respond with discernment to society by developing appropriate strategies for future study programs. Graduate studies in human resource management and national security programs prepare students for an independent national budget evaluation (acting as public finance specialists) which requires high qualification. The managers of human resource in the public sector are in charge of public finance expenditure accounting and budget matters in an institution and, besides typical knowledge of the budget, must demonstrate deep knowledge of public finance and the ability to combine human resource management and public expenditure issues. In order to achieve this goal, the Master study programme in National Security at General Jonas Žemaitis Military Academy of Lithuania (MAL) partially provides the study of specialized subjects in the fields of public finance and budget planning. One of the most important subjects is the national budget which requires from the students a lot of prior knowledge in the field of budgeting and taxation systems. Estimating that the main purpose of governmental sector's human resource management could be public finance, it is useful to show students the differences in the approach of national budget operations and tax revenue purposes. The teaching process should be based on accurately selected cases obvious for students. From a didactic point of view, a properly selected case is the one that contains a lot of differences among national, government and municipal budgets and their records in the national legal system. One of the examples that meets the above criteria is revenues collected from different taxes. Settled income from taxes are one of the most important revenues for the national budget. Moreover, the principles of diversification of government and municipal budgets could be clearly understandable for graduate students. The paper presents the advantages and disadvantages of choosing different taxes for national, state and municipal budgets concerning tax burden for different groups of society. Furthermore, the purposes of teaching students public budgeting and the principles of 130 taxation are discussed. Amid the many preferences, the most important one could be a pattern that clearly shows different approaches to budget expenditures and tax diversification as an interrelated issue that is the amount of budget expenditures strictly correlating with taxable and non-taxable income in the public finance and depending on the budget legislation. Certainly, the indication of such relations is the essence of public finance budgeting. Practical applications are constructed from years of practice in teaching public finance, national and municipal budgets. Taxation theories were also indicated by the results of a survey carried out in a group of students studying public finance in the last academic year.

Europe demands that its people be culturally and intellectually equipped in the ways that are suitable for their present and future. Only in this way they will be able to live meaningful lives in person and together. Higher education institutions play a key role in developing appropriate strategies as they are responsible for preparing their students for viable development of career and citizenship. Universities and other higher education institutions are increasingly realizing that their movement is a moving target and their leadership in the field of knowledge and understanding development and transfer means a new sensitivity to a society change. They are increasingly consulting their customers. Education inspires societal progress, but at the same time, it must respond with discernment to society by developing appropriate strategies for future study programs. Graduate studies in human resource management and national security programs prepare students for an independent national budget evaluation (acting as public finance specialists) which requires high qualification. The managers of human resource in the public sector are in charge of public finance expenditure accounting and budget matters in an institution and, besides typical knowledge of the budget, must demonstrate deep knowledge of public finance and the ability to combine human resource management and public expenditure issues. In order to achieve this goal, the Master study programme in National Security at General Jonas Žemaitis Military Academy of Lithuania (MAL) partially provides the study of specialized subjects in the fields of public finance and budget planning. One of the most important subjects is the national budget which requires from the students a lot of prior knowledge in the field of budgeting and taxation systems. Estimating that the main purpose of governmental sector's human resource management could be public finance, it is useful to show students the differences in the approach of national budget operations and tax revenue purposes. The teaching process should be based on accurately selected cases obvious for students. From a didactic point of view, a properly selected case is the one that contains a lot of differences among national, government and municipal budgets and their records in the national legal system. One of the examples that meets the above criteria is revenues collected from different taxes. Settled income from taxes are one of the most important revenues for the national budget. Moreover, the principles of diversification of government and municipal budgets could be clearly understandable for graduate students. The paper presents the advantages and disadvantages of choosing different taxes for national, state and municipal budgets concerning tax burden for different groups of society. Furthermore, the purposes of teaching students public budgeting and the principles of 130 taxation are discussed. Amid the many preferences, the most important one could be a pattern that clearly shows different approaches to budget expenditures and tax diversification as an interrelated issue that is the amount of budget expenditures strictly correlating with taxable and non-taxable income in the public finance and depending on the budget legislation. Certainly, the indication of such relations is the essence of public finance budgeting. Practical applications are constructed from years of practice in teaching public finance, national and municipal budgets. Taxation theories were also indicated by the results of a survey carried out in a group of students studying public finance in the last academic year.

The sustainability of national finances is certainly an important issue for a country's development. These aggregate perceptions change the public sector of the nation and the safety of citizens' lives. Therefore, a significant focus on broadly improving financial research can be a significant issue. In addition, this activity may be organized in connection with applicable higher education programs. On the other hand, the understanding of financial management of governments in different countries are treated differently. This is becoming an increasingly important condition that broadly discussion does not directly benefit the overall development of financial education in recent years. One of the possible ways to deal with personal finances in various economic conditions may be a change in the attitude towards knowledge financing among top management in universities. Young people can be supported by financial education programs that are clearly included in their underground or postgraduate courses. A proper management of education programs can help improve student learning experiences and economic well-being. In addition, training based on transparent public administration reliably fosters patriots of the country and people's intolerance for non-transparent activities of public servants. Another important task of the paper is to show how the management of public debt and government spending can affect the sustainability of fiscal policy. In addition, this document also attempts to clarify questions about the economic importance of financial education at all levels of education. This concept of tax burden can encourage every citizen to be responsible for the activities of government employees and for the transparency of the budget planning process. Improving government revenues is indeed a complicated procedure. Because the same concept of taxes is used as in fixed costs for the public sector, when a person does not directly receive anything but additional payments for most public sector services. Thus, the confusion of economical terms is fairly constant, that again demonstrates a need for public finance literacy in all finance areas. Definitely it is a serious programme for scientists [.]