Suchergebnisse

In the end of XX century the approach to agriculture and rural development in the European Union began to change. From the concentration to development of competitive agriculture, the attention was focused on rural areas as whole, on the public needs not only for food, but other areas too. In the ninth decade of the XX century the attention was paid on the significance of agriculture activity consequences for environment, the agriculture recognized as one of the most important creator of public services. Attention was focused not only on agricultural production, but the quality of food, the health of consumers, the biodiversity, environmental resources, rural vitality, local culture and traditions became important. The European Union began to support rural development in a broader sense, the one of the supply sphere – public services. The use of public funds for the public services raises the demand to measure the effectiveness. The aim of this work – to assess the support of EU for the rural regions as the public service providers. The study analyses the changes of the rural policy in a sense of the public service creation. The changes in supply of public services in Lithuania discussed. The practices of EU support impact measurements analyzed. The evaluation of the impact of EU support for Lithuanian rural regions was done. Quantitative and qualitative scientific research methods were used in this work: analysis of the scientific literature, documents, secondary statistical data analysis was performed, comparative methods, logical comparison, questionnaire surveys were used. Lithuanian municipalities were grouped according received EU support volume and impact on demographic, social, economic indicators was analyzed. The study showed that in those Lithuanian rural regions, where EU support was bigger, the decline of population was slower, increased direct investment volumes, increased amount of declared area. The greater amount of support did not made a noticeable impact on number of small and medium-sized enterprises dynamic, as well as for employment. The interview with rural municipality elders and active rural community leaders showed that people in rural areas became more positive, positively evaluates EU support, they became more open for society, communicative, the more attention was paid on self-help and their living environment management.

In the end of XX century the approach to agriculture and rural development in the European Union began to change. From the concentration to development of competitive agriculture, the attention was focused on rural areas as whole, on the public needs not only for food, but other areas too. In the ninth decade of the XX century the attention was paid on the significance of agriculture activity consequences for environment, the agriculture recognized as one of the most important creator of public services. Attention was focused not only on agricultural production, but the quality of food, the health of consumers, the biodiversity, environmental resources, rural vitality, local culture and traditions became important. The European Union began to support rural development in a broader sense, the one of the supply sphere – public services. The use of public funds for the public services raises the demand to measure the effectiveness. The aim of this work – to assess the support of EU for the rural regions as the public service providers. The study analyses the changes of the rural policy in a sense of the public service creation. The changes in supply of public services in Lithuania discussed. The practices of EU support impact measurements analyzed. The evaluation of the impact of EU support for Lithuanian rural regions was done. Quantitative and qualitative scientific research methods were used in this work: analysis of the scientific literature, documents, secondary statistical data analysis was performed, comparative methods, logical comparison, questionnaire surveys were used. Lithuanian municipalities were grouped according received EU support volume and impact on demographic, social, economic indicators was analyzed. The study showed that in those Lithuanian rural regions, where EU support was bigger, the decline of population was slower, increased direct investment volumes, increased amount of declared area. The greater amount of support did not made a noticeable impact on number of small and medium-sized enterprises dynamic, as well as for employment. The interview with rural municipality elders and active rural community leaders showed that people in rural areas became more positive, positively evaluates EU support, they became more open for society, communicative, the more attention was paid on self-help and their living environment management.

In the end of XX century the approach to agriculture and rural development in the European Union began to change. From the concentration to development of competitive agriculture, the attention was focused on rural areas as whole, on the public needs not only for food, but other areas too. In the ninth decade of the XX century the attention was paid on the significance of agriculture activity consequences for environment, the agriculture recognized as one of the most important creator of public services. Attention was focused not only on agricultural production, but the quality of food, the health of consumers, the biodiversity, environmental resources, rural vitality, local culture and traditions became important. The European Union began to support rural development in a broader sense, the one of the supply sphere – public services. The use of public funds for the public services raises the demand to measure the effectiveness. The aim of this work – to assess the support of EU for the rural regions as the public service providers. The study analyses the changes of the rural policy in a sense of the public service creation. The changes in supply of public services in Lithuania discussed. The practices of EU support impact measurements analyzed. The evaluation of the impact of EU support for Lithuanian rural regions was done. Quantitative and qualitative scientific research methods were used in this work: analysis of the scientific literature, documents, secondary statistical data analysis was performed, comparative methods, logical comparison, questionnaire surveys were used. Lithuanian municipalities were grouped according received EU support volume and impact on demographic, social, economic indicators was analyzed. The study showed that in those Lithuanian rural regions, where EU support was bigger, the decline of population was slower, increased direct investment volumes, increased amount of declared area. The greater amount of support did not made a noticeable impact on number of small and medium-sized enterprises dynamic, as well as for employment. The interview with rural municipality elders and active rural community leaders showed that people in rural areas became more positive, positively evaluates EU support, they became more open for society, communicative, the more attention was paid on self-help and their living environment management.

In the end of XX century the approach to agriculture and rural development in the European Union began to change. From the concentration to development of competitive agriculture, the attention was focused on rural areas as whole, on the public needs not only for food, but other areas too. In the ninth decade of the XX century the attention was paid on the significance of agriculture activity consequences for environment, the agriculture recognized as one of the most important creator of public services. Attention was focused not only on agricultural production, but the quality of food, the health of consumers, the biodiversity, environmental resources, rural vitality, local culture and traditions became important. The European Union began to support rural development in a broader sense, the one of the supply sphere – public services. The use of public funds for the public services raises the demand to measure the effectiveness. The aim of this work – to assess the support of EU for the rural regions as the public service providers. The study analyses the changes of the rural policy in a sense of the public service creation. The changes in supply of public services in Lithuania discussed. The practices of EU support impact measurements analyzed. The evaluation of the impact of EU support for Lithuanian rural regions was done. Quantitative and qualitative scientific research methods were used in this work: analysis of the scientific literature, documents, secondary statistical data analysis was performed, comparative methods, logical comparison, questionnaire surveys were used. Lithuanian municipalities were grouped according received EU support volume and impact on demographic, social, economic indicators was analyzed. The study showed that in those Lithuanian rural regions, where EU support was bigger, the decline of population was slower, increased direct investment volumes, increased amount of declared area. The greater amount of support did not made a noticeable impact on number of small and medium-sized enterprises dynamic, as well as for employment. The interview with rural municipality elders and active rural community leaders showed that people in rural areas became more positive, positively evaluates EU support, they became more open for society, communicative, the more attention was paid on self-help and their living environment management.

Traditionally Lithuania's public finances are discussed in terms of tax burden and tax administration. Such issues as composition of tax revenues or the structure of public expenditure for some reasons are less atractive both for economists, journalists, politicians and general public at large. The purpose of this article is to fill this gap doing it in the political, cognitive and ideological context existing in our country. The subject is explored in the framework of methodological holism.

Traditionally Lithuania's public finances are discussed in terms of tax burden and tax administration. Such issues as composition of tax revenues or the structure of public expenditure for some reasons are less atractive both for economists, journalists, politicians and general public at large. The purpose of this article is to fill this gap doing it in the political, cognitive and ideological context existing in our country. The subject is explored in the framework of methodological holism.

Traditionally Lithuania's public finances are discussed in terms of tax burden and tax administration. Such issues as composition of tax revenues or the structure of public expenditure for some reasons are less atractive both for economists, journalists, politicians and general public at large. The purpose of this article is to fill this gap doing it in the political, cognitive and ideological context existing in our country. The subject is explored in the framework of methodological holism.

Traditionally Lithuania's public finances are discussed in terms of tax burden and tax administration. Such issues as composition of tax revenues or the structure of public expenditure for some reasons are less atractive both for economists, journalists, politicians and general public at large. The purpose of this article is to fill this gap doing it in the political, cognitive and ideological context existing in our country. The subject is explored in the framework of methodological holism.

The paper gives an overview of the European Union's role in the development of good public administration in Lithuania. It discusses the concept of good governance and how it is treated by international organizations. White Paper on European governance, transparency initiative, in consultation with the public and the Ombudsman contributes to the promotion of good governance. The paper gives an overview of the Common Assessment Framework, which is open to all European public administration organizations wishing to improve their performance. This model is one of the most popular application of quality management activities in Europe. Good public governance is based on the orientation of the individual. European Union, the prevailing efficiency, transparency, effectiveness, participation in efforts to implement the principles of Lithuanian public governance. European Union has released five principles of good governance: openness, participation, accountability, efficiency, sustainability. To improve good governance by the European Union best practices that provide new knowledge and ideas on how to improve the situation. Consistent, secure and purposeful work in the field of public administration, contribute to better outcomes, civic involvement, introduction of new methods and solutions. Public administrations, which are based on transparency, openness, accountability, cooperation with citizens, the private sector, non-governmental organizations are able to develop good governance. National cooperation is an important factor, but this alone is not sufficient to achieve effective and efficient results, it is necessary to cooperate at European level. European Union Member States of best practice analysis and evaluation would help innovate the public administration that is oriented to the needs of citizens. Community support for public help to improve Member States to move towards more efficient public management. Good governance is an important factor in allowing the state to be seen and heard both at home and throughout the European Union.

The paper gives an overview of the European Union's role in the development of good public administration in Lithuania. It discusses the concept of good governance and how it is treated by international organizations. White Paper on European governance, transparency initiative, in consultation with the public and the Ombudsman contributes to the promotion of good governance. The paper gives an overview of the Common Assessment Framework, which is open to all European public administration organizations wishing to improve their performance. This model is one of the most popular application of quality management activities in Europe. Good public governance is based on the orientation of the individual. European Union, the prevailing efficiency, transparency, effectiveness, participation in efforts to implement the principles of Lithuanian public governance. European Union has released five principles of good governance: openness, participation, accountability, efficiency, sustainability. To improve good governance by the European Union best practices that provide new knowledge and ideas on how to improve the situation. Consistent, secure and purposeful work in the field of public administration, contribute to better outcomes, civic involvement, introduction of new methods and solutions. Public administrations, which are based on transparency, openness, accountability, cooperation with citizens, the private sector, non-governmental organizations are able to develop good governance. National cooperation is an important factor, but this alone is not sufficient to achieve effective and efficient results, it is necessary to cooperate at European level. European Union Member States of best practice analysis and evaluation would help innovate the public administration that is oriented to the needs of citizens. Community support for public help to improve Member States to move towards more efficient public management. Good governance is an important factor in allowing the state to be seen and heard both at home and throughout the European Union.

The paper gives an overview of the European Union's role in the development of good public administration in Lithuania. It discusses the concept of good governance and how it is treated by international organizations. White Paper on European governance, transparency initiative, in consultation with the public and the Ombudsman contributes to the promotion of good governance. The paper gives an overview of the Common Assessment Framework, which is open to all European public administration organizations wishing to improve their performance. This model is one of the most popular application of quality management activities in Europe. Good public governance is based on the orientation of the individual. European Union, the prevailing efficiency, transparency, effectiveness, participation in efforts to implement the principles of Lithuanian public governance. European Union has released five principles of good governance: openness, participation, accountability, efficiency, sustainability. To improve good governance by the European Union best practices that provide new knowledge and ideas on how to improve the situation. Consistent, secure and purposeful work in the field of public administration, contribute to better outcomes, civic involvement, introduction of new methods and solutions. Public administrations, which are based on transparency, openness, accountability, cooperation with citizens, the private sector, non-governmental organizations are able to develop good governance. National cooperation is an important factor, but this alone is not sufficient to achieve effective and efficient results, it is necessary to cooperate at European level. European Union Member States of best practice analysis and evaluation would help innovate the public administration that is oriented to the needs of citizens. Community support for public help to improve Member States to move towards more efficient public management. Good governance is an important factor in allowing the state to be seen and heard both at home and throughout the European Union.

This paper investigates theoretical and practical aspects of tax morale and tax payments in euro area countries. Taxes are the foremost important income source for modern governments however unwillingness to pay taxes is common phenomenon. This paper provides insights into the 'tax payment gap' – the difference between tax actually collected and the tax that should be collected – and argues that it is close to 840 billion euro annually across the euro area. In order to close the tax payment gap, conventional measures like changing the tax rate and taxation base are not very effective and demand for additional measures rises. Households' tax payment morale is assessed quantitatively by employing a dichotomous logit-probit regression analysis. The research is based on household level data for all euro area countries. The results suggest that the main issues behind weak tax morale are corruption and a lack of national pride. Additionally, tax morale is significantly affected by factors such as age, gender, religiousness, income and education. Given the sensitivity of tax income to changes in tax morale - an increase of the share of households willing to pay taxes by 1 percentage point results in tax income growth by 21 billion per year in all euro area countries - by influencing these attributes, one could anticipate changes in tax morale and tax income for the government.

This paper investigates theoretical and practical aspects of tax morale and tax payments in euro area countries. Taxes are the foremost important income source for modern governments however unwillingness to pay taxes is common phenomenon. This paper provides insights into the 'tax payment gap' – the difference between tax actually collected and the tax that should be collected – and argues that it is close to 840 billion euro annually across the euro area. In order to close the tax payment gap, conventional measures like changing the tax rate and taxation base are not very effective and demand for additional measures rises. Households' tax payment morale is assessed quantitatively by employing a dichotomous logit-probit regression analysis. The research is based on household level data for all euro area countries. The results suggest that the main issues behind weak tax morale are corruption and a lack of national pride. Additionally, tax morale is significantly affected by factors such as age, gender, religiousness, income and education. Given the sensitivity of tax income to changes in tax morale - an increase of the share of households willing to pay taxes by 1 percentage point results in tax income growth by 21 billion per year in all euro area countries - by influencing these attributes, one could anticipate changes in tax morale and tax income for the government.

This paper investigates theoretical and practical aspects of tax morale and tax payments in euro area countries. Taxes are the foremost important income source for modern governments however unwillingness to pay taxes is common phenomenon. This paper provides insights into the 'tax payment gap' – the difference between tax actually collected and the tax that should be collected – and argues that it is close to 840 billion euro annually across the euro area. In order to close the tax payment gap, conventional measures like changing the tax rate and taxation base are not very effective and demand for additional measures rises. Households' tax payment morale is assessed quantitatively by employing a dichotomous logit-probit regression analysis. The research is based on household level data for all euro area countries. The results suggest that the main issues behind weak tax morale are corruption and a lack of national pride. Additionally, tax morale is significantly affected by factors such as age, gender, religiousness, income and education. Given the sensitivity of tax income to changes in tax morale - an increase of the share of households willing to pay taxes by 1 percentage point results in tax income growth by 21 billion per year in all euro area countries - by influencing these attributes, one could anticipate changes in tax morale and tax income for the government.

This paper investigates theoretical and practical aspects of tax morale and tax payments in euro area countries. Taxes are the foremost important income source for modern governments however unwillingness to pay taxes is common phenomenon. This paper provides insights into the 'tax payment gap' – the difference between tax actually collected and the tax that should be collected – and argues that it is close to 840 billion euro annually across the euro area. In order to close the tax payment gap, conventional measures like changing the tax rate and taxation base are not very effective and demand for additional measures rises. Households' tax payment morale is assessed quantitatively by employing a dichotomous logit-probit regression analysis. The research is based on household level data for all euro area countries. The results suggest that the main issues behind weak tax morale are corruption and a lack of national pride. Additionally, tax morale is significantly affected by factors such as age, gender, religiousness, income and education. Given the sensitivity of tax income to changes in tax morale - an increase of the share of households willing to pay taxes by 1 percentage point results in tax income growth by 21 billion per year in all euro area countries - by influencing these attributes, one could anticipate changes in tax morale and tax income for the government.