Apmokestinimo politikos poveikio verslo subjektams Lietuvoje vertinimas

LTStraipsnyje siekiama aptarti apmokestinimo politikos poveikį Lietuvos verslo subjektams 2007–2011 metais. Tam atlikta išsami Lietuvos verslo subjektų į valstybės biudžetą sumokėtų mokesčių dinamikos ir struktūros analizė. Išanalizuotas ryšys tarp įmonėms pradėtų bankroto procesų skaičiaus, materialinių investicijų, įmonių grynojo pelningumo rodiklio, šešėlinės ekonomikos. Taip straipsnyje bandyta įvertinti verslo subjektams tenkančią mokesčių naštą. [Iš leidinio]Reikšminiai žodžiai: Apmokestinimo politika; Mokesčiai; Mokesčių našta; Verslo subjektai; Verslo subjektas; Verslo įmonės; Business entities; Tax burden; Taxation policy; Taxes.

ENA significant importance on state economic development is made by the effectiveness of the activities performed by business entities. Therefore, it is important to ensure that the tax system would not hinder business. It should be noted that in recent years the Lithuanian tax system has often changed tax rates. The changes affected the outcomes of the activities of businesses entities. Therefore, it is important to continuously monitor how the tax burden that falls to businessmen affects their competitiveness, business stability, solvency and effective development. It is necessary to evaluate the impact of taxation policy on business entities. In the paper structural and dynamic analysis on the taxes paid by Lithuanian entities has been discussed, average real profit tax rate in the period of 2007-2011 has been estimated and its impact on the companies’ net profit has been evaluated. Impact of taxes on the entities’ performance results is examined. [From the publication]