Lietuvos pagrindinių mokesčių tarifų analizė ir optimizavimas krizės sąlygomis

LT2008 metais pasaulį sukrėtė ekonominė krizė, kurios neigiami padariniai paveikė daugumos valstybių ekonominę situaciją. Krizės metu ir šiandien vyksta skirtingų ekonominių pažiūrų diskusijos, tačiau vieningos nuomonės kol kas nėra. Problema lieka neišspręsta ir aktuali, todėl šiame darbe vykdomi ekonominės politikos priemonių optimalumo tyrimai yra aktualūs siekiant moksliniais tyrimo metodais išanalizuoti ekonominės krizės metu taikytas ekonominės politikos priemones ir nustatyti jų poveikio reikšmingumą ekonomikos sistemai (Švabovič, 2016). Šių laikų mokslinėje literatūroje (Bachmann, Jinjui, Bai, 2011; Benetrix, Lane, 2011; Frankel, Vegh, Vuletin, 2011; Karazijienė, 2009; Karpavičius, 2008; Lakštutiene, 2008; Nowak, 2013; Ravenhill, 2011; Weale, 2009 ir kt.) ekonominės krizės poveikiui Lietuvos ekonomikai tirti bene dažniausiai stebimi bendro pobūdžio tyrimai, kurie nesuteikia galimybės optimaliai vertinti ekonominės situacijos arba ekonominės politikos priemonių kompleksiškai (Švabovič, 2016). Šio darbo tyrimų rezultatai galėtų būti naudingi valstybės tarnautojams, ekonomistams bei ekonomikos studijų krypties studentams siekiant objektyviai įvertinti krizės metu buvusią Lietuvos ekonominę situaciją bei pasiūlyti optimalius ekonominės politikos priemonių taikymo scenarijus. Mokslinių tyrimų objektas. Lietuvos pagrindinių mokesčių tarifų analizė ir optimizavimas krizės sąlygomis. Darbo tikslas. Atlikti Lietuvos ekonominės situacijos bei vyriausybės vykdomų ekonominės politikos priemonių 2008–2010 m. krizės sąlygomis analizę ir įvertinti jų optimalumą bei nustatyti galimas alternatyvas. [Iš Įvado]Reikšminiai žodžiai: Mokesčių tarifai; Pagrindiniai mokesčiai; Krizė; Ekonominės politikos priemonės. Keywords: Tax rates; Basic fees; Crisis; Economic policy measures.

ENLithuania’s main economic indicators showed that the economic crisis, the lowest point reached in 2009. when most indicators comparing with 2008., had a significant negative change: GDP fell by 21%, the general government deficit increased by 193%, general government gross debt increased by 64 %, labor productivity fell by 8%, the unemployment rate increased by 8%, the number of emigrants increased by 59%, the population decreased by 2%, to start business bankruptcies increased by 93%, the economic sentiment indicator was negative and stood at -36% and consumer confidence indicator was negative and amounted to 50%. Some of the indicators, and during next 2010 year, in compare with 2009., had a negative change: government gross debt increased by 30%, the unemployment rate rose to 17% in 2010. It reached its peak, the number of emigrants increased by 116% in 2010. also it reached its peak and the population decreased by 3%. As one of the main sources of revenue is tax revenue, Lithuania during the crisis was to change all the main tax rates („Night reform“). Although has been increased income tax rate in 2009. from 15% to 20% and this the tax revenue to the Lithuanian budget has been collected 41.3% less than in the previous year. After the return in 2010. income tax rate from 20% to 15%, this tax revenue to the Lithuanian budget has been collected less however than in the initial charge replacement. The increase in 2009. value-added tax rate from 18% to 19%, and again from 19% to 21%, the tax revenue to the Lithuanian budget collected 26% less in compare to 2008. The main taxes revenue collection has been decreased due not only to changes in tax rates, but also the economic slump during the crisis.Lithuanian government, contrary to other countries (Germany, Great Britain, Austria, Denmark, France, Finland, Estonia, etc.), promoted fiscal policy model in order to increase basic tax rates, which is contrary to economic theory. During the crisis, it is appropriate to promote fiscal policy, reducing some of the key tax rates, and the Lithuanian Government has inhibitive fiscal policy, which results in tax revenue was collected in less than a pre-tax rate changes. This indicates that such instrument of economic policy during the crisis has been pro-cyclical, ineffective and amounted to negative consequences for the state budget and worsened the country’s macroeconomic situation. 2008-2010 period economic policy analysis showed that during the economic crisis, the government has applied inhibitive fiscal and monetary policy, which is contrary to economic theory. This confirms the IS-LM model graphic projections. For the inhibitive purposes of fiscal policy, GDP and interest rate decreases (the IS curve shifts to the left) and applying inhibitive monetary policy, GDP further decline and interest rate increases (the LM curve shifts to the left). For the purposes of stimulating fiscal policy, the growth of GDP and interest rate increases (the IS curve shifts to the right), and applying stimulating monetary policy, GDP further increases and interest rate decreases (LM curve shifts to the right).IS-LM model projections indicated that the Lithuanian government during 2008-2010. Crisis carried inhibitive fiscal and monetary policy worsened the economic situation in the country, what shows the main macroeconomic indicators. On the contrary, through enhancing economic policy during the economic crisis phase of the cycle, it is needed to reduce some tax rates and reduce the interest rate, in order to create favorable conditions for the economic stabilization. [From the publication]