| Abstract [eng] |
When creating new tax laws and striving for the stability of economical politics in the country, the government must evaluate business environment and consider whether new tax laws will not become a burden for the taxpayer. High rate taxes negatively influence motivation of business entities to work as well as stops a direct flow of foreign investments. The state must be interested in creating, managing and developing the tax system. Errors and gaps in laws are inevitable while preparing tax legislation. The optimization of tax rates creates a more conducive environment for business to expand and encourages honesty and legitimacy of business. Complexity, volatility and incompatibility of tax laws are the main problems in tax politics. Currently it is more often stated that small and medium-sized enterprises perform (hereafter referred to as SME) the main role in Lithuanian economy. SME businesses that have the biggest contribution to gross domestic product (hereafter referred to as GDP) are the foundation to Lithuanian economy. SME businesses not only contribute to the growth of GDP but also create the largest amount of jobs. A prevailing opinion in today's business environment is that taxes cease activities of SME businesses and restrict expansion opportunities, whereas tax rates applied to businesses become a burden. This statement is not based on any specific scientific research, therefore it could be stated that the problem is not investigated. The problems of the research are tax politics of the country and the influence to the results of SME activities by applied tax rates. The aim of the research is to identify the influence of tax burden to the results of SME businesses activities. The object of the research is the results of SME activities. The objectives of the research: 1. To analyze tax system of Republic of Lithuania in scientific literature and legislation. 2. To describe the concept of SME businesses and identify the main problems of taxation. 3. To execute the analysis of taxes paid by SME. 4. To identify the link between paid taxes and the results of SME businesses activities by employing analysis and research. Research methods: 1. The analysis of legislation and scientific literature. 2. Methods of collecting and processing economic-statistical data, correlation and regression analysis, questionnaire study. 3. Visual presentation using Excel software to process the data. |
