| Abstract [eng] |
In recent years, a vast increase in the number of small and medium-sized enterprises in the economy can be observed. The role of SMEs in the Lithuanian economy's socio-economic aspect is best reflected by the number of the SMEs. According to the Statistics Lithuania, small and medium-sized enterprises through 2010-2015 have consisted about 99.58% of Lithuanian enterprises. Looking at this number, it can be seen that the economic growth is inseparable from the small and medium-sized businesses development. Small and medium-sized businesses affect the National economy competitiveness and helps to solve employment problems. Therefore the first part of the work is devoted for finding out the problems that the small and medium-sized businesses are faced with. During the theoretical analysis, a number of factor influencing business development and expansion have been identified, such as: business regulatory policy uncertainty, lack of skilled labor force, corruption, lack of funding, etc. However, the greatest impact on SMEs is the tax system. The second part of the work presents a theoretical analysis, which aim is to identify the key small and medium-sized enterprises paid taxes, as well as available benefits and rates. The third part states that the research will be carried out in two stages: a quantitative analysis of statistical data and a questionnaire analysis. The fourth part of the paper presents the results of calculations and determines that the quantitative analysis results coincide with the results of the questionnaire. |
