Individuali veikla Lietuvoje ir jos vertinimas

LTReikšminiai žodžiai: Fiziniai asmenys; Individuali veikla; Pajamų mokestis; Verslininkas; Verslo liudijimai; Vertinimas; Įsidarbinimas; Business certificates; Businessman; Income tax; Individual activities; Individual activity; Lithuania; Measurement"; Natural persons; Self-employment.

ENThe authors: Samsonova R., Žaliauskaitė L., Maslovskaja V. wrote and did practical research on the theme "Self-employment in Lithuania and its Measurement". The final aim of the work is to identify the individual activities in Lithuania and to assess its necessity. Object - individual activities in Lithuania. Performance targets - to achieve the aim, the following objectives were set: 1. To review the literature on individual activities; 2. To investigate the forms of individual activities and their distribution in Lithuania; 3. To carry out individual performance assessments. Hypothesis - individual activities play a significant role in the expansion of the employment. In the first part of this work the authors examined the scientific literature that deals with business and business income; theoretical aspects have been discussed in the critical remarks about self-employment and income tax, also the theoretical assumptions. The second part of the work describes when the individual activities have started in Lithuania, their business forms and statistical data analysis. The third part presents two studies, namely the questionnaire survey and interview, and a thorough analysis. At the end of the work the authors presented their-findings and made suggestions. The authors carried out a literature analysis, a questionnaire survey and an interview.Taking into consideration that the establishment and maintenance of the company may require a lot of investment, you can try to start your own business - individual activities. We believe that the officers know that the best is to give people something to work, than to pay them. Reduced taxes on individual activities from 1 January 2011 only confirm that. Individual activities can improve the standard of living, reduce social exclusion and unemployment, attract more people to small and medium businesses, but also reduce the number of illegally employed persons. The study was conducted by interviewing the President of Lithuanian entrepreneurs and small traders' association, Mrs. Zita Sorokienė, and Lithuanian people were engaged in specific activities with business certificates and business licenses through a questionnaire survey and interview methods. [From the publication]

• Vadyba / Management
• Ekonomika / Economics