| Abstract [eng] |
Masters work analyses Lithuanias tax system, which reveals the impact on the small and medium buiseness. Theoretical part of the work analyses tax rate (income tax, property tax, VAT, excise duties, the State Social Insurance (SSI) and the Mandatory Health Insurance (CHI) contributions), which are paid by small and medium buiseness, dicussed the changes in the rates, which could affect companies overal outcome results. Empiric part of the work shows dynamic and structural analysis of the taxes paid by small and medium buisness companies, tax rate dynamics and if tax rate changes affect the contribution (income tax, VAT, excise duties, the SSD and PSD). Also analyses whether direct tax (income, property taxes), indirect tax (VAT and excise duties) and contributions to the fund (SSD, PSD) rate changes affect small and medium buisness sales income results and if tax rate change, which altered overal tax burden, could affect companies overal outcome results. |
