Įmonių pelno mokesčio analizė ir modeliavimas

LTStraipsnio tikslas – Lietuvos mokesčių sistemos tobulinimas, analizuojant įmonių pelno mokesčio taikymą atskleidžiant jo trūkumus ir problemas bei šio mokesčio matematinio modelio sudarymas, išaiškinus atskirų veiksnių įtaką pelno mokesčiui. Atlikta mokslinės literatūros, pelno mokesčio raidos bei pelno mokesčio analizė. Straipsnyje numatytos pelno mokesčio tobulinimo galimybės. Remiantis statistiniais ir Finansų ministerijos duomenimis, sudarytas pelno mokesčio, kaip Lietuvos nacionalinio biudžeto pajamų, vienos sudedamosios dalies, matematinis modelis, leidžiantis prognozuoti pelno mokestį. Matematiniu modeliu nustatyta, kad pelno mokesčiui didžiausią įtaką daro šie veiksniai: užsienio investicijos vienam gyventojui – šiam rodikliui didėjant, mokestis didėja; vartotojų kainų indeksas – šio rodiklio didėjimas mokestį mažina; gamintojų kainų indeksas – jam didėjant, mokestis didėja. [Iš leidinio]Reikšminiai žodžiai: Modeliavimas; Pelno mokestis; Prognozavimas; , Modeling; Modeling; Profit; Profit tax; Prognostication; Tax.

ENThe basis of existence of every country is taxation as the money is needed for fulfilling the functions of the state. After the restoration of Lithuanian Re public independence, the tax system was being formed by solving the tasks of taxation and expressing social, economic and fiscal policy of the state. It is possible to regulate macroeconomic processes in favour of the state by changing taxes, the basis of taxation, tariffs and privileges. The formation of Lithuanian tax system and the ongoing third reform has showed that it is difficult to form a "good" tax system for a developing country. The three reforms which took place during the decade of Lithuanian restoration did not give expected results; the tax system is often changed and is unstable and complicated, tax laws are not clear as they are differently understood by tax payers and the tax administrators as well as the law basis is not sufficient. […] Having analyzed the theory and practice of profit tax, the following conclusions were drawn: 1. The application of enterprise's Profit tax is complicated because of existing privileges, as they form unfair competitive conditions for tax payers, and the principle of justice is distorted. 2. Lithuanian Republic Profit tax legalized the continuation of former privileges. The transition of the privileges from one law to another changed the system of the acknowledgement of income and expenditure as well as of calculation of profit 3. The basis of taxation of profit tax is controversial because many provisions are not clear, and the limitation of expenditure.4. It may be stated that Profit tax is being improved in favour of business enterprises: tax tariff is lowered (from 29% in 2000 to 15% in 2002); desperate debts are allowed to be considered expenditure; the norms of permanent property wear or amortization norms were increased; it is allowed to reduce the profit under taxation as the loss of the past five years; the system of the acknowledgment of expenditure was changed; it allows to include bigger sums to expenditure, which lower the profit under taxation. 5. The application of 13%tariff for petty enterprises is restricted, therefore the statement that the profit tax foresees the encouragement of petty business is wrong. It is suggested not to tax the profit of petty enterprises for two years from the beginning of business. 6. The income of Lithuanian national budget is formed by four basic taxes, one of which is the Profit tax. This is a direct tax, which corresponds the principle of justice, which demands to consider the payer's solvency. 7. The Profit tax forms smaller and smaller part of Lithuanian national budget: from 621 to 259 mln Lt, which was influenced by the bank crisis in Lithuania, Russian economic crisis in 1998, and the privilege of reinvested profit tax, legalized since 1998. 8. For the prediction of Profit tax, as a part of Lithuanian national budget, a mathematical model was created; it was ascertained that the following factors have major influence on the Profit tax: foreign investment per capita increasing, tax increases; the index of consumers' price increasing, tax also decreases; the index of manufacturers' prices increasing, tax also increases. [From the publication]