Mokesčių politikos reikšmė smulkaus verslo kūrimuisi

LTEsant didelei mokesčių įstatymų ir su jais susijusių norminių aktų sąlyginai interpretavimo galimybei ir dabartinei Lietuvos mokesčių politikai, vis aktualesnė problema tampa ne tik mokesčių vengimas, bet ir verslo pasitraukimas į šešėlinę ekonomiką. Taigi straipsnio tikslas - numatyti mokesčių politikos taikymo galimybes naujai besikuriantiems smulkaus verslo subjektams, siekiant nepažeidžiant įstatymų minimizuoti mokėtinus mokesčius į nacionalinį biudžetą ir įvairius tikslinius fondus, kartu sudarant sąlygas ir verslo pasitraukimui iš šešėlinės ekonomikos. [Iš leidinio]Reikšminiai žodžiai: Mokesčių politika; Verslo subjekta apmokestinimas; šešėlinė ekonomika; Tax policy; Business; Taxation; The shadow economy; Verslo subjektas; Apmokestinimas.

ENSubject to present economical situation, taxation to be more precise, nominalization of payable taxes into the national budget and various objective funds becomes a more and more relevant subject-matter to business subjects. The latter should also be an especially important factor for potential business subjects. Taxation policy, which yet receives too little attention in Lithuania, determines selection of a legal status of in business under construction, which also conditions selection of taxation rules and the amount of taxes payable Prior to establishing a business, you ought to know a taxation benefit received from the status of legal entities; however, a completed questionnaire survey revealed that the biggest part of developing business subjects still plan to take advantage of benefits offered by black economy, whereas few of them (4,2% of respondents) have heard about the taxation policy, let alone the benefit it grants. Though it is not so simple to choose the taxation policy - leastwise you should approximately plan cash flows not only for few forthcoming years, but also be a good control accounting specialist, and not everyone, initiating a business, can become me such. For the latter it is slightly easier to implement the taxation policy for the business subjects who are already running their commercial activities because there is still no accounting and accountability system existing. In order to implement and develop the taxation policy successfully, a developing business subject should also meet few conditions. The first is promotion of the employees' adverse interest. On purpose to apply an effective, from a business subject's view, taxation policy, it is also required to take into consideration skills of the company accountant and promotion of his / her perfection.An accountant, who is not interested in working better, may not know and even apply any taxation policy, thus reducing his workload and even overpaying taxes payable. Therefore for this reason few conditions, essential for a developing business to implement, arise: creation of a work team concerned to receive taxation benefit, constant development of competence, and a requirement to control accounting specialists. The latter is almost the most important because only a specialist of control accounting will be able to plan cash flows properly and with minimal error; they are the most important at the stage of selecting the taxation A qualified team, which will seek taxation benefit in regard to the business subject before registering a legal form of a business subject, will reveal interest in taxation peculiarities and refinements. For example, in Lithuania a resident, who wants to start' developing business, and has a conditionally small capital, can choose one of the alternatives which suits him best - register an individual activity a certificate, an individual activity a under business license or to establish a soletrade enterprise. Taxation of all the abovementioned legal forms of businesses is different therefore, with the purpose of minimizing payable taes, the first thing to do is to perform a forecast of cash flows. Whereas later, on the grounds of the appropriate taxation policy, register a business subject.According to currently functioning laws of the Republic of Lithuania, a physical entity, who wants to establish his business but has no large capital and seeks complete freedom of decisions, can choose one of the alternatives which looks the most attractive - establish a sole trade enterprise, buy a business license or register an individual activity. Each of the abovementioned business forms has its advantages and disadvantages from the point of taxes payable into the national budget and various objective funds. [...]. [From the publication]

• Ekonomika / Economics
• Vadyba / Management