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Article contains analysis of issues related with radical reformation of Lithuanian tax system. harmonization its social and economical consequences with EU taxation practice and applicable tax legal attitudes. Lithuanian tax legislation must agree with legal acts and taxation directives of European Union, as it is stated in Lithuanian negotiation position "Taxes" (10th paragraph of negotiation). After implementation of tax policy means adequate to EU, the development of private and public undertakings will grow, satisfaction of material, everyday and cultural needs of inhabitants will be improved. This is the reason why decisive state and local authority institutions will have to reduce the tax load and create effective mechanism of taxing income redistribution over state and local authorities' budgets. These institutions will also have to review applications of exceptions for different form., business organizations or profit (income). Therefore continuous taxation environment will develop and practical possibilities for reducing tax rates of juridical and physical bodies will appear. This of course will influence accession of state and local authorities' budgetary income from tax and charges.The more especially as according to the forecast of Lithuanian consolidated gross country budget economy program (until the admission to the European Union) income of the year 2003 were 28.9 percent, expenses - 30.4 percent (corrected regarding expenses of pension reform) and the fiscal deficit - 1.5 percent of Gross Domestic Product (GDP). These lower (comparing with rates of other European countries) rates of revenue and expenses of Lithuanian consolidated budget indicate that economical performance and financial discipline may be improved. Due to the incomplete economical and financial performance huge amounts of income do not pass to the National budget (NB) and other budgets. Free and fair competition is perverted. Basic results of Lithuanian Republic financial statements arc different. During last five years (including year 2003) proportion of NB and GDP has not reached level of year 1998. Though several governments of Lithuanian Republic and Parliament have changed, but there have not been achieved better result, on budget formation and especially on its performing.On the basis of performed analysis, there have been conclusions, that in the point of tax harmonization view European Union is legal formation of limited power. It has delegation to act solo only if it concerns issues of taxation, which have been transmitted to EU by its member countries. This conception in taxation sphere is very heterogeneous, because respective treaties fix unequal legal base for coordination and unification of direct and non direct taxes of EU member countries. European Council mainly has the right to initiate legal acts and EU directives, other legal documents required for coordination of turnover, excise duties and other non direct taxation forms. Although European Council has juridical right to initiate legal acts needful for harmonization of non direct taxes, there is several EU directives and conventions regulating principles of direct taxation in European Union.Since year 2001 cardinal tax reform has been implemented in Lithuania taking into consideration adequate tax policy means and requirements of EU. Law on Value added tax (VAT) and excise duties are reconci1cd with acquis communataire requirement of European Union and requirements of international organizations. Law on income tax of individuals has came into force. This law has changed Law on income and assets of physical persons. Law on profit tax has changed law on profit tax of juridical persons. It has legitimated almost in half less rate of profit tax, simplified method of revenue and expense recognition and canceled baseless taxable privileges and exceptions. New tax laws in pursuance of Lithuanian tax reform do not mean enlargement of tax load. Contrarily, the purpose of tax reform is the reduction of gross tax load and positive influence of tax harmonization process (according EU requirements). ; Atkūrus nepriklausomybę, Lietuvoje pertvarkyta mokesčių sistema - biudžetas, jo sandara, mokesčiai, ūkio subjektų finansai. Mokesčių sistema formavosi kartu vykstant ir kitoms reformoms: keitėsi nuosavybės formos, kainodara, bankų sistema, pinigų-kredito strategija ir pan. Kiekvieną žingsnį kuriant ir tobulinant nacionalinę mokesčių sistemą daugiausia lėmė sprendimai kitose srityse: bendra ekonominė padėtis; infliacijos lygis; valstybės pinigų-kredito politika; privataus sektoriaus ir valstybės kontroliuojamos gamybos santykis bei tarpusavio sąveika.Nuo 2000 metų vis labiau plėtojantis bendriems eurointegraciniams procesams, Lietuvai iškilo svarbūs uždaviniai radikaliai reformuoti mokesčių sistemą, derinant jos socialinius ir ekonominius padarinius su apmokestinimo ES praktika bei čia vyraujančiomis mokesčių teisinėmis nuostatomis. Lietuvos mokesčių teisės aktai turi atitikti Europos Sąjungos teisę ir direktyvas apmokestinimo klausimais, tai numatyta Lietuvos Respublikos derybinėje su ES pozicijoje "Mokesčiai" (10 derybinis skyrius). Įgyvendinus mūsų krašte adekvačias Europos Sąjungoje vykdomos mokesčių politikos priemones, gerės privataus ir viešojo verslo plėtotės, gyventojų materialinių, buitinių ir kultūrinių poreikių tenkinimo sąlygos. Todėl sprendžiamosioms valstybės centrinės ir vietinės valdžių institucijoms prisieis dėti daugiau pastangų mažinti bendrą mokesčių naštą, sudaryti veiksmingą mokestinių pajamų perskirstymo per valstybės ir savivaldybių biudžetus mechanizmą, iš esmės peržiūrėti įšimčių tam tikroms verslo organizacinėms formoms arba pelno (pajamų) rūšims taikymą. Tada turėtų formuotis tolydi apmokestinimo aplinka ir visapusiškiau atsiskleistų realios galimybės derinti ir vienodinti Lietuvos mokesčius su kitų Europos šalių mokesčiais.Tyrimo objektas - Lietuvos Respublikos mokesčių sistema ir jos derinimo ir vienodinimo kryptys.Tyrimo tikslas - išanalizuoti, kokią įtaką eurointegracinės politikos ir tarptautinių normų reikalavimai turi mokesčių Lietuvoje derinimo ir vienodinimo su ES galiojančiomis apmokestinimo nuostatomis, kokių tai sukelia biudžetinių pajamų akumuliavimo padarinių. Siekdamas šio tikslo autorius rėmėsi W. Hussey, A. Williams, A. Butkevičiaus, E. Buškevičiūtės, I. Čepienės, A. Damulienės, H. Gabarto, V. Gronsko, V. Meidūno, G. M. Pajuodienės, V. Pukelienės, P. Puzinausko, J. Listavičiaus, A. Junevičiaus, V. Navicko, V. Vengrausko ir kitų autorių (nagrinėjusių mokesčių vienodinimo ir Lietuvos mokesčių sistemos reformų vyksmo padarinių poveikio biudžetinių pajamų kaupimui, verslo plėtotei probleminius klausimus) teiginiais bei teoriniais ir taikomojo pobūdžio apibendrinimais.Tyrimo metodai - norminių dokumentų, literatūros, ūkinės praktikos ir statistikos duomenų struktūrinė funkcinė analizė, tiriamų klausimų nagrinėjimas sisteminiu požiūriu, išvadų formulavimas, mokesčių harmonizavimo tobulinimo prielaidų pagrindimas.

Initially created as an accounting oriented function internal auditing has been transformed into management oriented profession. If at the beginning internal auditors were seen just as assistants of accountants and external auditors, nowadays it is certainly an independent profession, which is playing a significant role in the management of organizations. Internal auditing evolved to satisfy the needs of a management of organizations. Private companies as well as government institutions have become so difficult, large and complex that their managerial line became concerned about monitoring and controlling activities that are in their responsibility. Internal auditors may assist management in many areas. Broad scope of internal audit functions and roles emerged year by year. Initially internal auditing was basically concerned with accounting and financial matters. Although first Statement of Responsibilities published in 1947 by the Institute of Internal Auditors challenged to tap operating matters, however it emphasized the role of internal auditing in accounting and financial issues. Statements of Responsibilities issued later by the Institute of Internal Auditors help to track the development of internal auditing profession: from accounting oriented function up to management oriented, sophisticated and value added discipline. Obviously reporting relationships of internal auditing has changed and developed together with the progress of internal audit discipline. At the beginning (when internal auditors mostly were dealing with accounting and financial issues) reporting lines of internal auditors went to the accounting level and external auditors, who saw internal auditors mainly as assistant in financial audits. Accordingly as functions and roles of internal auditing expanded, changed and shifted more to management oriented matters than accounting matters, reporting lines have also been transformed. Moreover, if at the beginning reporting lines of internal auditing were generally simple and straightforward, ...

Internal audit has been used in enterprises and publicinstitutions management for a long time. Application of internalaudit may be implemented by external regulations(e.g. recent changes in the New York Stock Exchange rulesor Sarbanes-Oxley Act of 2002 in U.S.) or by entity itself onthe purpose to improve its operations. Depending on theindustry organization is acting, nature and complexion oforganization and other factors, internal audit function maybe used toward various directions. In financial institutions(banks, insurance companies, etc.) the need for the internalaudit activity is expressed over objective to assure cashflows, liquidity of the institution and safeguarding of theassets. On the opposite, in manufacturing companies internalaudit function will be related with operational processimprovement, supply management analysis or efficient useof assets. Public institutions (local governments, public servicecompanies) will pay attention over effective and efficientuse of funds and compliance with regulations; thereforethere is a demand mainly for compliance audit in suchinstitutions. At present internal audit is used in all industrytypes and covers many areas: starting from attitude on accountingand financial information, assessment of internalcontrols and operating activities and ending with consultationsto the senior management regarding strategic issuesand risk management. This article covers the survey of internalaudit interpretations, internal audit functions and therole of internal audit in enterprise risk management. Manyinternational leading companies have recognized value ofthe enterprise risk management model that allows managingenterprise risks as a respond to rapid environmentalchanges. Currently enterprise risk management became themost progressive area of studies for scientists specializing inrisk management. Comprehensive simulation of enterpriserisk management with incorporation of separate parts ofother subjects (such as internal audit, finance management,etc.) is making only the first ...

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.