An actual contemporary euro integration problem is researched in an article - coordination and unification of direct and indirect taxes in EU countries. The main viewpoints of harmonizing taxes, parameters that ground rationality of taxing system, the question of coordination of direct taxes, singularities of harmonizing indirect taxes, an influence of social-economical expression on business development.
An actual contemporary euro integration problem is researched in an article - coordination and unification of direct and indirect taxes in EU countries. The main viewpoints of harmonizing taxes, parameters that ground rationality of taxing system, the question of coordination of direct taxes, singularities of harmonizing indirect taxes, an influence of social-economical expression on business development.
An actual contemporary euro integration problem is researched in an article - coordination and unification of direct and indirect taxes in EU countries. The main viewpoints of harmonizing taxes, parameters that ground rationality of taxing system, the question of coordination of direct taxes, singularities of harmonizing indirect taxes, an influence of social-economical expression on business development.
An actual contemporary euro integration problem is researched in an article - coordination and unification of direct and indirect taxes in EU countries. The main viewpoints of harmonizing taxes, parameters that ground rationality of taxing system, the question of coordination of direct taxes, singularities of harmonizing indirect taxes, an influence of social-economical expression on business development.
The main aspects of formation of taxing system after the independence renewal are analysed in this article. Also questions of taxes grouping are observed since 2004 year when a new economical clasification of state and municipalities revenue came into force. Particularly research of tendencies of businessman attitude towards taxes attract most attention (how they value taxing system in various activities and among various size of enterprises).While analyzing taxes in aspect of their influence on natural persons and legal entities it is evident that taxes are constituent of any purposeful production and commercial activity, i.e. business. Everybody has to pay (or must pay) taxes: persons who go for individual economical commercial business and personal business enterprises that develop such activity, also various kinds of partnerships (real, commandite, stock and joint-stock) and budgetary organizations. Revenue (benefit) and added value, wage for employed workers, dividends of shareholders, acquest and so on are taxable by corresponding taxes. It is safe to say that business enterprise paid taxes are the same necessary input such as salaries, cost of goods (services). accounts for home and communal accommodations and so on. Some do not tend to the same reasoning because business also could be developed successfully without any taxation (even financially more marked). That is true because if business enterprises do not pay taxes they would have bigger possibilities for growing up and increasing results of their activities.So, different from other liabilities (that businessman could affect by forecasting implementation of market transactions and dates, negotiating conditions, terms and amounts of financial accounts) of particular business activity establishment and development, taxing liabilities are the most difficult controllable and predictable business liabilities. After all it is impossible to negotiate with government neither that selling extents decreased and it is not enough money to pay taxes nor that rate of tax is too big and payable amount is too large. Practically taxes pierce all economical and commercial business activities (supply, production, realization, marketing, cash flow).Conclusions can be made on accomplished analysis ground that taxes are constituent of any purposeful production and commercial activity, i.e. business and that big taxes block business development. Taxes are a very sensitive field for businessman. Though taxes are constantly reformed, various methods of taxation and tollage are applied, businessman tend to value taxing system more and more sceptical. Negative attitude towards profit (revenue) tax increased among managers of organizations of all kind of activities except for field of financial mediation and transport. Particularly this position is sharp among enterprises that tackle communal, social and personal maintenance activity, also manufacturing and construction. The part of transport and financial mediation enterprises increased that profit tax retarded to develop economical financial activity usefully. The part of health and social work, construction organizations, hotels and restaurants also increased that profit (revenue) kept down. Though number of businessman who marked negative influence of value added tax on their business development rather decreased meantime it reaches almost half of all questioned respondents. Results of research of mentioned influenced reveal that VAT social economical meaning increases lately. ; Centrinė ir vietinė valdžia, kad galėtų valdyti ir administruoti, atlikti joms keliamas funkcijas (pareigas), tradiciškai parodyti reikiamą rūpinimąsi skurstančiais ir socialiai remtinais gyventojais ir suteikti jiems paramą, kuo ilgiau išsilaikyti "viešpatavimo olimpe", apmokestina žmones ir verslo įmones įvairiomis piniginėmis prievolėmis, t. y. valstybiniais ir vietiniais mokesčiais. Šiuo požiūriu netgi teigiama, kad pagrindinis valstybėje vykdomos mokesčių politikos tikslas - panaikinti nedarbą ir infliaciją, daryti teigiamą poveikį visuminei paklausai. Todėl mokesčiai buvo ir bus, nes atsirado susikūrus valstybei ir bus, kol galios valstybė.Atkūrus nepriklausomybę, Lietuvoje mokesčių sistema formavosi kartu vykstant ir kitoms reformoms: keitėsi nuosavybės formos, kainodara, bankų sistema, pinigų ir kredito strategija ir pan. Kiekvieną žingsnį kuriant ir tobulinant nacionalinę mokesčių sistemą daugiausia lėmė sprendimai kitose srityse: bendra ekonominė padėtis, infliacijos lygis, valstybės pinigų ir kredito politika, privataus verslo sektoriaus ir valstybės kontroliuojamos ūkinės komercinės veiklos santykis bei sąveika.Mokesčiai atitinkamai veikia ekonominį funkcionavimą. Šis poveikis gali kisti priklausomai nuo mokesčių rūšies. Antra vertus, svarbu, iš ko ir kokio dydžio mokesčiai imami. Kuo didesni mokesčiai, tuo daugiau nepatogumų ir rūpesčių sukeliama žmonėms (jų vartojimas sumažėja ta dalimi, kokią jie sumoka sumą mokesčių pavidalu į valstybės iždą), padaroma žalos verslo įmonėms, kartu - šalies ekonomikai. Padidinus mokesčius, dažnai efektas priešingas - mokestinės įmokos į valstybės ir savivaldybių biudžetus sumažėja, nes mokesčių mokėtojai ima piktnaudžiauti įstatymais ir yra linkę verstis nelegalia gamybine ar komercine veikla.Reikėtų pažymėti, kad dauguma Lietuvoje dirbančių verslininkų aiškiai supranta, jog mokesčiai - legalios ūkinės ir komercinės veiklos stabilumo ir saugumo pamatas. Ir nors jie sąmoningai moka savo uždirbtų pajamų (pelno) dalį valstybei, tačiau negali logiškai pateisinti kol kas pas mus įsivyravusios situacijos, kodėl visokios diskusijos apie mokesčių panaudojimo efektyvumą ir bendros apmokestinimo naštos didėjimą dažnai laikomos "eretiškomis", valdžios funkcionierių bandomos įvardyti netgi vengimu mokėti mokesčius ir pan.
