Savarankiškai dirbančių asmenų požiūris į mokesčių mokėjimą ir jo veiksnių vertinimas Lietuvoje

LTTyrimo problema – koks savarankiškai dirbančių asmenų požiūris į mokesčių mokėjimą ir kokie veiksniai daro tam įtaką? Tyrimo objektas – savarankiškai dirbančių asmenų požiūris į mokesčių mokėjimą ir jį lemiantys veiksniai Lietuvoje. Tyrimo tikslas – susisteminti teorinius požiūrius į savarankiškai dirbančių asmenų požiūrio į mokesčių mokėjimą formavimąsi, įvertinti požiūrį į mokesčių mokėjimą bei nustatyti kokie veiksniai jam daro įtaką Lietuvoje. [Iš straipsnio, p. 282]

ENThe main aim of this paper is to systematize theoretical approaches to the formation of the attitude of self-employed persons to paying taxes, to evaluate the attitude to tax compliance and to determine what factors influence it in Lithuania. The first part of the work, based on scientific Lithuanian and foreign literature, analyzes the peculiarities of financial management and tax payment behavior of self-employed persons, their concept and factors determining the attitude towards tax compliance that are analyzed in various studies. In the second part of the work, the research methodology is drawn up, then the research results are analyzed and described, which are compared with the previous research of other authors. The obtained results show that only almost a third of the respondents have a positive attitude towards paying taxes, which is determined by the following factors – personal norms, provision, the size of the tax rate, the tax system and tax knowledge. Therefore, a conclusion is drawn that most self-employed persons do not have a positive attitude towards paying taxes, so the number of self-employed persons who have a positive attitude towards it should be increased in the country, reducing cases of tax evasion and evasion. Keywords: attitude towards tax payment, factors of attitude towards tax compliance, self-employed persons, tax, tax compliance. [From the publication]