Suchergebnisse

In the scientific literature the shadow economy is defined as complex phenomena. The existence of it is determined by various causes and factors and the main purpose of this paper is to describe the meaning of shadow economy and estimate the size of it in Lithuania. The main tasks of this paper are to analyze the main conception of shadow economy, to present alternative methodologies for measuring the shadow economy, to analyze the level of shadow economy in Lithuania and disclose the main causes of it. The first part of the paper analyzes the main conception of shadow economy. There are various points of view describing the definition of shadow economy and it depends on the main point of research. In this paper it is used the economical point of view. The second part of the paper presents the alternative methodologies for measuring shadow economy. There are various methods assigned to direct, indirect and factorial groups. Finally, in the third part of the paper it is presented the results of other authors' researches of Lithuanian shadow economy. According to them, the rate of Lithuanian shadow economy fluctuates between 17-33.8% of gross domestic product. The most important Lithuanian shadow economy causes are too big tax burden, gaps in legislation, distrust and dissatisfaction of government.

In the scientific literature the shadow economy is defined as complex phenomena. The existence of it is determined by various causes and factors and the main purpose of this paper is to describe the meaning of shadow economy and estimate the size of it in Lithuania. The main tasks of this paper are to analyze the main conception of shadow economy, to present alternative methodologies for measuring the shadow economy, to analyze the level of shadow economy in Lithuania and disclose the main causes of it. The first part of the paper analyzes the main conception of shadow economy. There are various points of view describing the definition of shadow economy and it depends on the main point of research. In this paper it is used the economical point of view. The second part of the paper presents the alternative methodologies for measuring shadow economy. There are various methods assigned to direct, indirect and factorial groups. Finally, in the third part of the paper it is presented the results of other authors' researches of Lithuanian shadow economy. According to them, the rate of Lithuanian shadow economy fluctuates between 17-33.8% of gross domestic product. The most important Lithuanian shadow economy causes are too big tax burden, gaps in legislation, distrust and dissatisfaction of government.

In the scientific literature the shadow economy is defined as complex phenomena. The existence of it is determined by various causes and factors and the main purpose of this paper is to describe the meaning of shadow economy and estimate the size of it in Lithuania. The main tasks of this paper are to analyse the main conception of shadow economy, to present alternative methodologies for measuring the shadow economy, to analyse the level of shadow economy in Lithuania and disclose the main causes of it. The first part of the paper analyses the main conception of shadow economy. There are various points of view describing the definition of shadow economy and it depends on the main point of research. In this paper it is used the economical point of view. The second part of the paper presents the alternative methodologies for measuring shadow economy. There are various methods assigned to direct, indirect and factorial groups. Finally, in the third part of the paper it is presented the results of other authors' researches of Lithuanian shadow economy. According to them, the rate of Lithuanian shadow economy fluctuates between 17-33.8% of gross domestic product. The most important Lithuanian shadow economy causes are too big tax burden, gaps in legislation, distrust and dissatisfaction of government. ; Kiekviena šalis susiduria su šešėline ekonomika, kuri iškraipo oficialius ekonomikos rodiklius ir dėl to tampa nebeįmanomas teisingų, savalaikių ir racionalių ekonominių, teisinių bei socialinių sprendimų priėmimas. Todėl svarbu patikimai nustatyti oficialiai neapskaitytos ekonomikos lygį šalyje, įvertinti jos veiksnius bei analizuoti pasekmes. Todėl šiame straipsnyje nagrinėjama šešėlinės ekonomikos samprata, tiriami jos vertinimo metodai ir analizuojama Lietuvos ekonominė padėtis šiuo aspektu.

In the scientific literature the shadow economy is defined as complex phenomena. The existence of it is determined by various causes and factors and the main purpose of this paper is to describe the meaning of shadow economy and estimate the size of it in Lithuania. The main tasks of this paper are to analyze the main conception of shadow economy, to present alternative methodologies for measuring the shadow economy, to analyze the level of shadow economy in Lithuania and disclose the main causes of it. The first part of the paper analyzes the main conception of shadow economy. There are various points of view describing the definition of shadow economy and it depends on the main point of research. In this paper it is used the economical point of view. The second part of the paper presents the alternative methodologies for measuring shadow economy. There are various methods assigned to direct, indirect and factorial groups. Finally, in the third part of the paper it is presented the results of other authors' researches of Lithuanian shadow economy. According to them, the rate of Lithuanian shadow economy fluctuates between 17-33.8% of gross domestic product. The most important Lithuanian shadow economy causes are too big tax burden, gaps in legislation, distrust and dissatisfaction of government.

In the scientific literature the shadow economy is defined as complex phenomena. The existence of it is determined by various causes and factors and the main purpose of this paper is to describe the meaning of shadow economy and estimate the size of it in Lithuania. The main tasks of this paper are to analyze the main conception of shadow economy, to present alternative methodologies for measuring the shadow economy, to analyze the level of shadow economy in Lithuania and disclose the main causes of it. The first part of the paper analyzes the main conception of shadow economy. There are various points of view describing the definition of shadow economy and it depends on the main point of research. In this paper it is used the economical point of view. The second part of the paper presents the alternative methodologies for measuring shadow economy. There are various methods assigned to direct, indirect and factorial groups. Finally, in the third part of the paper it is presented the results of other authors' researches of Lithuanian shadow economy. According to them, the rate of Lithuanian shadow economy fluctuates between 17-33.8% of gross domestic product. The most important Lithuanian shadow economy causes are too big tax burden, gaps in legislation, distrust and dissatisfaction of government.

Lately discussions of bringing in the progressive income taxation in Lithuania are increasing. Consensus on this issue in the society is nat reached, thus this article aims to reveal the need for the reform of direct taxation in the Republic of Lithuania and to consider aspects of the project of proposed input of the progressive income tax rate and possible consequences of implementing. The aim of the research is to assess the need and initiatives of bringing in the progressive income taxation in Lithuania. This paper describes the theoretical basis for progressive taxation and discloses the need for the reform of direct taxation in the Republic of Lithuania; and assesses the aspects of the project of proposed input of the progressive income tax rate in Lithuania as weil as cornpares thern with other , countries in the European Union. The results of the research. lt is found that the bringing in the progressive income tax rate should be properly reasoned, and the system of the progressive tax rate establishment should be based on calculations and empirical studies; because it can have both positive (short-term) and negative (long-term) impact on the national economy. After the comparison of the proposed system of the progressive tax rate establishment in Lithuania with systems in other countries of the European Union it was revealed that the Lithuanian one could be improved. The main disadvantage of this system is that it does not reduce the payable income tax of lower-income people. Based on the results of the calculations it was established that in order to improve the system of Lithuania it should be taken into the aecount the system of United Kingdom. Because it is simple and easy to understand, and the govemment gets the opportunity to correct the non-taxable amount and income ranges according to the tendencies of economic ratios.

Lately discussions of bringing in the progressive income taxation in Lithuania are increasing. Consensus on this issue in the society is not reached, thus this article aims to reveal the need for the reform of direct taxation in the Republic of Lithuania and to consider aspects of the project of proposed input of the progressive income tax rate and possible consequences of implementing. The aim of the research is to assess the need and initiatives of bringing in the progressive income taxation in Lithuania. This paper describes the theoretical basis for progressive taxation and discloses the need for the reform of direct taxation in the Republic of Lithuania; and assesses the aspects of the project of proposed input of the progressive income tax rate in Lithuania as well as compares them with other countries in the European Union. The results of the research. It is found that the bringing in the progressive income tax rate should be properly reasoned, and the system of the progressive tax rate establishment should be based on calculations and empirical studies; because it can have both positive (short-term) and negative (long-term) impact on the national economy. After the comparison of the proposed system of the progressive tax rate establishment in Lithuania with systems in other countries of the European Union it was revealed that the Lithuanian one could be improved. The main disadvantage of this system is that it does not reduce the payable income tax of lower-income people. Based on the results of the calculations it was established that in order to improve the system of Lithuania it should be taken into the account the system of United Kingdom. Because it is simple and easy to understand, and the government gets the opportunity to correct the non-taxable amount and income ranges according to the tendencies of economic ratios. ; Šiame straipsnyje atskleidžiamas Lietuvos Respublikos tiesioginių mokesčių reformos poreikis. Didžioji dalis mokestinių pajamų iš tiesioginių mokesčių surenkama gyventojų pajamų mokesčio pagrindu, todėl vertinamos šio mokesčio tobulinimo galimybės. Pastaruoju metu Lietuvoje vis dažniau diskutuojama dėl progresinio gyventojų pajamų tarifo įvedimo. Atsižvelgus į tai, jog bendros nuomonės šiuo klausimu visuomenėje nėra, šiame straipsnyje vertinami siūlomo progresinio gyventojų pajamų mokesčio tarifo įvedimo projekto aspektai ir galimos įgyvendinimo pasekmės.

Lately discussions of bringing in the progressive income taxation in Lithuania are increasing. Consensus on this issue in the society is nat reached, thus this article aims to reveal the need for the reform of direct taxation in the Republic of Lithuania and to consider aspects of the project of proposed input of the progressive income tax rate and possible consequences of implementing. The aim of the research is to assess the need and initiatives of bringing in the progressive income taxation in Lithuania. This paper describes the theoretical basis for progressive taxation and discloses the need for the reform of direct taxation in the Republic of Lithuania; and assesses the aspects of the project of proposed input of the progressive income tax rate in Lithuania as weil as cornpares thern with other , countries in the European Union. The results of the research. lt is found that the bringing in the progressive income tax rate should be properly reasoned, and the system of the progressive tax rate establishment should be based on calculations and empirical studies; because it can have both positive (short-term) and negative (long-term) impact on the national economy. After the comparison of the proposed system of the progressive tax rate establishment in Lithuania with systems in other countries of the European Union it was revealed that the Lithuanian one could be improved. The main disadvantage of this system is that it does not reduce the payable income tax of lower-income people. Based on the results of the calculations it was established that in order to improve the system of Lithuania it should be taken into the aecount the system of United Kingdom. Because it is simple and easy to understand, and the govemment gets the opportunity to correct the non-taxable amount and income ranges according to the tendencies of economic ratios.

Lately discussions of bringing in the progressive income taxation in Lithuania are increasing. Consensus on this issue in the society is nat reached, thus this article aims to reveal the need for the reform of direct taxation in the Republic of Lithuania and to consider aspects of the project of proposed input of the progressive income tax rate and possible consequences of implementing. The aim of the research is to assess the need and initiatives of bringing in the progressive income taxation in Lithuania. This paper describes the theoretical basis for progressive taxation and discloses the need for the reform of direct taxation in the Republic of Lithuania; and assesses the aspects of the project of proposed input of the progressive income tax rate in Lithuania as weil as cornpares thern with other , countries in the European Union. The results of the research. lt is found that the bringing in the progressive income tax rate should be properly reasoned, and the system of the progressive tax rate establishment should be based on calculations and empirical studies; because it can have both positive (short-term) and negative (long-term) impact on the national economy. After the comparison of the proposed system of the progressive tax rate establishment in Lithuania with systems in other countries of the European Union it was revealed that the Lithuanian one could be improved. The main disadvantage of this system is that it does not reduce the payable income tax of lower-income people. Based on the results of the calculations it was established that in order to improve the system of Lithuania it should be taken into the aecount the system of United Kingdom. Because it is simple and easy to understand, and the govemment gets the opportunity to correct the non-taxable amount and income ranges according to the tendencies of economic ratios.

Lately discussions of bringing in the progressive income taxation in Lithuania are increasing. Consensus on this issue in the society is nat reached, thus this article aims to reveal the need for the reform of direct taxation in the Republic of Lithuania and to consider aspects of the project of proposed input of the progressive income tax rate and possible consequences of implementing. The aim of the research is to assess the need and initiatives of bringing in the progressive income taxation in Lithuania. This paper describes the theoretical basis for progressive taxation and discloses the need for the reform of direct taxation in the Republic of Lithuania; and assesses the aspects of the project of proposed input of the progressive income tax rate in Lithuania as weil as cornpares thern with other , countries in the European Union. The results of the research. lt is found that the bringing in the progressive income tax rate should be properly reasoned, and the system of the progressive tax rate establishment should be based on calculations and empirical studies; because it can have both positive (short-term) and negative (long-term) impact on the national economy. After the comparison of the proposed system of the progressive tax rate establishment in Lithuania with systems in other countries of the European Union it was revealed that the Lithuanian one could be improved. The main disadvantage of this system is that it does not reduce the payable income tax of lower-income people. Based on the results of the calculations it was established that in order to improve the system of Lithuania it should be taken into the aecount the system of United Kingdom. Because it is simple and easy to understand, and the govemment gets the opportunity to correct the non-taxable amount and income ranges according to the tendencies of economic ratios.