Economical conditions for investors in Lithuania : case of self - employed residents in rural areas

Abstract

The valuation of the business condition of self-employed residents had been described in the article. There were discussed possibilities for such kind of small business, compared taxation of six different business forms in Lithuania. The aim of the research is to propose for investors the best solution about the choice of the form of business organization in rural areas, comparing various forms of the business organizations and their taxation conditions. Analyzing different forms of business organization and their taxation conditions, the following methods were used: systematic, comparative, logical analysis and synthesis. Legal acts regulating the taxation of each form of organizational business were investigated and summarized. In order to compare and evaluate the amount of taxes mathematically, the hypothetic data was taken, which allowed identify the least and the most taxable forms of business in Lithuania. The article joins with task to make more popular self-employed activities forms. We take most popular alternative business forms to start business. Often they are cheaper than start business with registration and business organization an enterprise.