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Type of publication: research article
Type of publication (PDB): Straipsnis kituose recenzuojamuose leidiniuose / Article in other peer-reviewed editions (S5)
Field of Science: Vadyba / Management (S003)
Author(s): Žukovskis, Jan;Perkumienė, Dalia;Vilkevičiūtė, Jolanta
Title: Reglamentation of taxes for labour force in different business forms in Lithuania
Is part of: Avrupa Birliği İş Hukukundaki Son Değişiklikler : (The Recent Changes in EU Labour Law). Eskişehir : Anadolu Üniversitesi Hukuk Fakültesi, 2014
Extent: p. 30-39
Date: 2014
Keywords: Business conditions;Business forms;Comparison;Methodology;Investment
ISBN: 9789750617829
Abstract: The comparison of business and taxation conditions in several countries is one of the main task; of each investor who claims to start a new business. The same problem is significant for stat< authorities responsible for attraction of investments as well as for scientists who analyse problem: related to investment attraction. The aim of the research is to propose the methodological model t( compare taxation conditions of various business forms. The taxation of six different business form; was compared. As the examples for research object, the smallest business forms in Lithuania wen chosen: a person having a business certificate, a person engaged in agricultural activity (a farmer) a self-employed person engaged in agricultural activity, a person owner of sole-proprietorship anc a person owner of the joint-stock company. In order to compare and evaluate the amount of taxes mathematically, the hypothetical data were taken which allowed to identify the least and the most taxable forms of business in Lithuania Analysing different business forms 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. The most difficult conditions for the owners of sole proprietorships in Lithuania were observec in 2010. They had to pay about 50 percent of their incomes. But the best conditions for small business had those people who worked with business certificates. They paid only 6 percent of theii incomes
Affiliation(s): Vytauto Didžiojo universitetas
Žemės ūkio akademija
Appears in Collections:Universiteto mokslo publikacijos / University Research Publications

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