Įmonių pelno mokesčio analizė ir modeliavimas

Abstract

The 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 Republic 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. Disbalance of the budget and unemployment are characteristic to Lithuania and other countries; it is related with the expansion of the tax system and the basis of taxation. In Lithuania the tax system is being improved by lowering tax tariffs, therefore it is expedient to use the experience of western countries, where the lowering of tax tariffs is related with the expansion of the basis of taxation. The experience of foreign countries has shown that the budget receives more income from low taxes when the activities and the tax basis expand.