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Type of publication: research article
Type of publication (PDB): Straipsnis kitose duomenų bazėse / Article in other databases (S4)
Field of Science: Ekonomika / Economics (S004)
Author(s): Žukovskis, Jan
Title: Economical conditions for investors in Lithuania : case of self - employed residents in rural areas
Is part of: Human resources - the main factor of regional development : Journal of Social Sciences. , 2010, No.3
Extent: p. 188-193
Date: 2010
Keywords: Economical conditions;Rural areas;Self-employed residents;Business forms
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
Affiliation(s): Vytauto Didžiojo universitetas
Žemės ūkio akademija
Appears in Collections:Universiteto mokslo publikacijos / University Research Publications

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