Suchergebnisse

This article analyze changes of state social insurance and private pension insurance systems during crisis in Lithuania.Research results have showed that pensions in Lithuania are among lowest in Europe. During the crisis pension scheme members had financial difficulties because of following reasons: increase in emigration and effect of shadow economy, as well as decision of politician to reduce payments size to private pension funds. It is possible to mark out perspective of pension system – in order to reduce the scale of the shadow economy State Social Insurance Fund must to divide payment into equal parts for insurer and the insured and to limit power of politician decisions to private insurance system. Optimal benefit of retirement in the future is a fixed pension from the state budget, witch is paid for all pensioners with minimum length of service, an additional pension would be provided from State Social Insurance Fund, and the third part from private pension funds.According to the foreign experience, total pension should be about 70 percent of person income. DOI: https://doi.org/10.15544/ssaf.2012.11

The article analyses the possibilities, constraints, and problems in applying the principles of taxation in agriculture. A research of family holdings in Lithuania revealed that, following the tax reform, the application of taxation principles in agriculture is limited due to the specific characteristics of agriculture. However, the tax reform rendered the tax system in Lithuania more equitable and the application of other principles in agriculture had no decisive influence. With respect of the viability of farmer holdings, the implementation of the taxation principles appears problematic due to the high tax calculation costs, frequent changes in legislation that is not adapted for agriculture, establishment of a wrong personal income and land tax base, and limitations to permitted deductions, rather than the increased tax burden. The article gives recommendations on the tax policy measures that can help to improve the implementation of the taxation principles in agriculture. ; Straipsnyje analizuojamos apmokestinimo principų taikymo žemės ūkyje galimybės, apribojimai ir problemos. Atlikus tyrimą ūkininkų ūkiuose Lietuvoje nustatyta, kad apmokestinimo principų taikymas žemės ūkyje po mokesčių reformos ribotas dėl žemės ūkio specifikos, tačiau po mokesčių reformos mokesčių sistema Lietuvoje tapo teisingesnė, kitų principų taikymas žemės ūkyje lemiamos įtakos neturėjo. Apmokestinimo principų taikymas ūkių gyvybingumui problemiškas ne dėl padidėjusios mokesčių naštos, bet dėl didelių mokesčių apskaičiavimo sąnaudų, neadaptuotų žemės ūkiui, ir dažnai besikeičiančių teisės aktų, neteisingos gyventojų pajamų bei žemės mokesčių bazės nustatymo, leidžiamų atskaitymų ribotumo. Straipsnyje pateiktos mokesčių politikos priemonių rekomendacijos, padėsiančios gerinti apmokestinimo principų taikymą žemės ūkyje.

The article analyses the possibilities, constraints, and problems in applying the principles of taxation in agriculture. A research of family holdings in Lithuania revealed that, following the tax reform, the application of taxation principles in agriculture is limited due to the specific characteristics of agriculture. However, the tax reform rendered the tax system in Lithuania more equitable and the application of other principles in agriculture had no decisive influence. With respect of the viability of farmer holdings, the implementation of the taxation principles appears problematic due to the high tax calculation costs, frequent changes in legislation that is not adapted for agriculture, establishment of a wrong personal income and land tax base, and limitations to permitted deductions, rather than the increased tax burden. The article gives recommendations on the tax policy measures that can help to improve the implementation of the taxation principles in agriculture. ; Straipsnyje analizuojamos apmokestinimo principų taikymo žemės ūkyje galimybės, apribojimai ir problemos. Atlikus tyrimą ūkininkų ūkiuose Lietuvoje nustatyta, kad apmokestinimo principų taikymas žemės ūkyje po mokesčių reformos ribotas dėl žemės ūkio specifikos, tačiau po mokesčių reformos mokesčių sistema Lietuvoje tapo teisingesnė, kitų principų taikymas žemės ūkyje lemiamos įtakos neturėjo. Apmokestinimo principų taikymas ūkių gyvybingumui problemiškas ne dėl padidėjusios mokesčių naštos, bet dėl didelių mokesčių apskaičiavimo sąnaudų, neadaptuotų žemės ūkiui, ir dažnai besikeičiančių teisės aktų, neteisingos gyventojų pajamų bei žemės mokesčių bazės nustatymo, leidžiamų atskaitymų ribotumo. Straipsnyje pateiktos mokesčių politikos priemonių rekomendacijos, padėsiančios gerinti apmokestinimo principų taikymą žemės ūkyje.

Patterns for income tax forecasting are analysed and assessed in the article. Tax revenue is the main funding source to satisfy government needs, hence, a precise forecast is considered to be one of the most important constituents in budget making. Lithuania, as well as many EU countries, applies the software budget form, the system of planning, programming, and budgeting. Therefore, for this budget form, tax revenue forecasting becomes a valuable tool. By accurately forecasting the budget revenue and subsidies, the budget deficit (or surplus) can be provided, together with its cost of financing. Income tax is one of the main components in Lithuanian national budget receipts, and the forecast accuracy is an important condition to ensure the reliability of the revenue and deficit indicators. The research problem is to choose the most appropriate pattern for forecasting income from the income tax. The aim of the article is to assess the options of forecasting pattern application in predicting revenue from the income tax. To achieve the aim the following objectives have been set: 1) To carry out research on patterns offered by scientists and the ones applied in practice; to justify options of their application in predicting revenue from corporate taxation. 2) To put forward the most appropriate pattern of income tax forecast.

Patterns for income tax forecasting are analysed and assessed in the article. Tax revenue is the main funding source to satisfy government needs, hence, a precise forecast is considered to be one of the most important constituents in budget making. Lithuania, as well as many EU countries, applies the software budget form, the system of planning, programming, and budgeting. Therefore, for this budget form, tax revenue forecasting becomes a valuable tool. By accurately forecasting the budget revenue and subsidies, the budget deficit (or surplus) can be provided, together with its cost of financing. Income tax is one of the main components in Lithuanian national budget receipts, and the forecast accuracy is an important condition to ensure the reliability of the revenue and deficit indicators. The research problem is to choose the most appropriate pattern for forecasting income from the income tax. The aim of the article is to assess the options of forecasting pattern application in predicting revenue from the income tax. To achieve the aim the following objectives have been set: 1) To carry out research on patterns offered by scientists and the ones applied in practice; to justify options of their application in predicting revenue from corporate taxation. 2) To put forward the most appropriate pattern of income tax forecast.

Patterns for income tax forecasting are analysed and assessed in the article. Tax revenue is the main funding source to satisfy government needs, hence, a precise forecast is considered to be one of the most important constituents in budget making. Lithuania, as well as many EU countries, applies the software budget form, the system of planning, programming, and budgeting. Therefore, for this budget form, tax revenue forecasting becomes a valuable tool. By accurately forecasting the budget revenue and subsidies, the budget deficit (or surplus) can be provided, together with its cost of financing. Income tax is one of the main components in Lithuanian national budget receipts, and the forecast accuracy is an important condition to ensure the reliability of the revenue and deficit indicators. The research problem is to choose the most appropriate pattern for forecasting income from the income tax. The aim of the article is to assess the options of forecasting pattern application in predicting revenue from the income tax. To achieve the aim the following objectives have been set: 1) To carry out research on patterns offered by scientists and the ones applied in practice; to justify options of their application in predicting revenue from corporate taxation. 2) To put forward the most appropriate pattern of income tax forecast.

In the so-called old democracies and a little more advanced new democracies (such as the Czech Republic, Poland, and Hungary), people's initiative and entrepreneurship are clearly noticeable. Travelling through Southern or Western Poland one can see a lot of notices inviting to have lunch, bed, to buy furniture or other goods. It is obvious that people offer their services, want to earn by themselves, and satisfy rising consumer needs. They do not wait to be employed and (or) to be supported by someone else. Many of them are self-employed: they work, offer, buy and sell. That is how they make their living, supply services to others and pay taxes to the state. Such an idealistic representation of business environment encourages stopping for a while and asking such questions as: why situation is not the same in Lithuania? What do we lack or what is too much? Is it possible to have favourable business conditions in the country that has 3.2 million people and, according to the official statistics, 1.6 million of them are employed (Statistics… 2012)? Can it be that our legal acts do not allow working or they restrict people's initiative and do not allow starting their own businesses? [.]

In the so-called old democracies and a little more advanced new democracies (such as the Czech Republic, Poland, and Hungary), people's initiative and entrepreneurship are clearly noticeable. Travelling through Southern or Western Poland one can see a lot of notices inviting to have lunch, bed, to buy furniture or other goods. It is obvious that people offer their services, want to earn by themselves, and satisfy rising consumer needs. They do not wait to be employed and (or) to be supported by someone else. Many of them are self-employed: they work, offer, buy and sell. That is how they make their living, supply services to others and pay taxes to the state. Such an idealistic representation of business environment encourages stopping for a while and asking such questions as: why situation is not the same in Lithuania? What do we lack or what is too much? Is it possible to have favourable business conditions in the country that has 3.2 million people and, according to the official statistics, 1.6 million of them are employed (Statistics… 2012)? Can it be that our legal acts do not allow working or they restrict people's initiative and do not allow starting their own businesses? [.]