| Abstract [eng] |
Master thesis analyses one of the most important contemporary economic problems namely, increasing tax burden in business sector; the influence of tax burden on the results of economic performance is analysed as well. From the theoretical aspect, taxes paid by Lithuanian business companies, tax burden, determination of tax threshold and the influence of taxes and their burden on business entities are analysed. Methodology of tax burden evaluation introduced in this thesis is based on scientific conceptions. The analytical part of the thesis discusses different methods of tax burden calculations, their suitability or unsuitability and the best method is selected for further analysis. The tax burden of both legal entities of business sector and households engaged in economic activities during 2007-2011 is evaluated. Direct taxes and taxes to funds of special purpose are calculated and evaluated. Also the burden of the income tax via the indicator of the effective norm of the income tax is evaluated. Finally, analysis of the influence of tax burden in business sector on the results of economic performance is conducted in three stages. The first stage analyses whether the general tax burden in business sector influenced results of economic activity. The second stage analyses the influence of tax burden of legal entities of business sector on the final operating result, net profitability, business capital investment and the number of launched insolvency processes. The third stage analyses the influence of tax burden of the households engaged in economic activities on the results of their activity. Also sensitivity of the analysed results of economic activity to the changes of tax burden is evaluated. |
