Suchergebnisse

Some of the most important social and economic objectives, especially within the context of the aftermath of the recent financial crisis in the European Union and Lithuania, are the expansion of popular interest and engagement in scientific and technological developments, closer cooperation between science and business and augmentation of prestige of scientific and research based professions. Scientific communication is a very important tool, one that allows to achieve the aforementioned objectives. This is illustrated by the fact that countries leading in innovation have clear official policies of scientific communication and the society is heavily involved in shaping them. Conversely, countries that lag in innovative activity do not generally have an official policy of scientific communication. Scientific communication, as a phenomenon and a tool, is being researched and discussed within the academic and political discourse, but there is a certain subjectivity in Lithuanian scientific communication policy. The target audience of youth is one of the most important audiences and actions aimed at increasing its interest in scientific endeavours and scientific and research based professions would result in the increase in the number of scientists and researchers, which is one of the most important strategic aims of the European Union. The aim of this study – to analyse the demand and possibilities of scientific communication in professional schools.

Tax evasion is an important social-economic problem in all societies of the world, regardless of the type of tax system or the country's economic development level, therefore deception using tax incentives or tax evasion should be analyzed in a wider context, as the key aspect of shadow economy. The question of what tax and other social-economic factor changes need to be made to reduce the scope of shadow economy or people's involvement in illegal activities is particularly relevant in current situation of global economic growth. Tax evasion are violation of social norms in a wide context and include inner and outer sides of infringement. The authors provide theoretical analysis the characteristics of tax evasion subject, what constitutes the inner side of tax evasion, as a element of social norms violation. It should be noted, tax evasion can be carried out in the same/similar manner by people, who have relatively uniform behavior in social life. This may ensure prevention of tax evasion and help for government to shape the conscious tax policies. ; Nepriklausomai nuo mokesčių sistemos, šalies ekonomikos išsivystymo lygio mokesčių vengimas yra svarbi socialinė-ekonominė problema visame pasaulyje. Todėl apgaulė naudojant mokesčių lengvatas ar mokesčių slėpimas turėtų būti analizuojami platesniame kontekste. Šešėlinės ekonomikos mastas ar žmonių dalyvavimo neteisėtoje veikloje apimtis dabartiniu metu yra vienas iš svarbiausių klausimų, ką reikėtų padaryti. Mokesčių vengimas yra socialinių normų pažeidimas ir apima vidines ir išorines pažeidimo puses. Autoriai, nagrinėdami socialinių normų pažeidimų savybes pateikia mokesčių slėpimo teorinę analizę, t.y. mokesčių vengimo vidinę pusę. Straipsnyje pažymima, kad mokesčių vengimas gali būti santykinai daromas tos pačios elgsenos žmonių. Tokia analizė gali padėti išvengti fiskalinių pažeidimų ir padėti vyriausybei formuoti sąmoningą mokesčių politiką.