Please use this identifier to cite or link to this item:https://hdl.handle.net/20.500.12259/88008
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): Miceikienė, Astrida;Novošinskienė, Albina;Savickienė, Jūratė
Title: Ūkininkų apmokestinimo naštos tyrimas
Other Title: Research on the farmer's tax burden
Is part of: Ekonomika ir vadyba: aktualijos ir perspektyvos. Vilnius : BMK Leidykla, 2014, nr. 2 (34)
Extent: p. 17–27
Date: 2014
Keywords: Apmokestinimo bazė;Mokesčių sistema;Socialinė nauda;Mokesčių našta;Ūkininkų ūkis;Pajamos;Taxation base;Taxation principles;Taxable income;Tariffs;Taxation load;Farmer's farms
Abstract: Straipsnyje nagrinėjamas ir vertinamas ūkininkų ūkių ir kitų žemės ūkio veiklą vykdančių gyventojų apmokestinimas, jų naštos tyrimas. Keliama mokslinė problema - kaip įvertinti ūkininkų faktinę apmokestinimo naštą ir įtaką pajamoms bei finansiniam rezultatui. Straipsnio tikslas yra identifikuoti problemas, apskaičiuoti mokesčių naštą, įvertinti jų įtaką pajamoms bei finansiniam rezultatui, taip pat pateikti pasiūlymų dėl apmokestinimo tobulinimo. Atliekant tyrimą naudoti literatūros analizės, sintezės, įstatymų ir kitų norminių aktų, analitinių darbų lyginamoji ir sisteminė analizė. Straipsnyje taikomas duomenų grupavimo, detalizavimo bei klasifikavimo metodai, grafinis duomenų vaizdavimo būdas, loginis abstrahavimas bei statistinės analizės metodai. Tyrimas remiasi 2008-2012 m. Ūkių veiklos (ŪADT) duomenimis
The article presents the taxation of farms and other citizens performing agricultural activity, and the research on their burden. These people receiving income from the agricultural activity are involved in the state taxation system (state social security and health insurance contributions, personal income (profit) tax) which is calculated according to the economic size of their farm, expressed in the European size units and VAT payer's status. This kind of differentiating m if the person is a VAT payer by applying a tariff of 5%. The Income tax does not meet the principle of justice due to the limited application of the tax-exempt income amount as it is applied only to the employment related income and not to the self-employed people's income (including the farmers). The farmers cannot reduce their taxable income with the expense on insurance, pension schemes or studies. The farmers and other people receiving income related to agriculture activity pay the contributions on State social security and Health insurance. Nonetheless, by dividing the rroperty into 4 groups it was noticed that the small property owners do not pay or pay lower taxes than the farms with 14 ESU and more. The farmers (policyholders) that have employed people ray the social insurance contributions from the calculated salary. Due to the high tariff of the employers' social security, ihe employers' job expenses are very high, therefore the income is hidden. In order to reduce the employer's burden on work force (together with the shadow economy) it is offered to reduce the employer's social security tariff. In this way the tax burden would decrease together with the workplace price, the shadow economy will decrease and ahe income to the fund will not get lower. Meanwhile due to the reduced tariff the competitiveness will increase and the rumber of working places and the number of state social security tax payers will increase. [...]
Internet: http://www.su.lt/images/leidiniai/EVAP/2014_34/Miceikiene_Novosinskiene_Savickiene.pdf
Affiliation(s): Vytauto Didžiojo universitetas
Žemės ūkio akademija
Appears in Collections:Universiteto mokslo publikacijos / University Research Publications

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