| Abstract [eng] |
The proper tax system secures the implementation of main functions in each country. Each State has a macroeconomic task to create such a system that would satisfy the payers and users of State’s budget. Different scientists, economists, political parties and political ideologies see different advantages and disadvantages of certain taxes. Thus it is a difficult task to create the right tax system in the State, and it is being constantly solved in many world countries. The main purpose of this work is to analyze the influence of Lithuanian tax basis on business. The work discusses the concept of tax system, analyzes main tax theories, functions and elements of taxes. The researches that have been doe in the world and in Lithuania in the area of taxes are being analyzed. The Lithuanian tax system, the tax reform implanted in the beginning of the year 2009 and its influence on the possibilities of development of Lithuanian business are analyzed. Besides, the connection between the Lithuanian GDP and budgetary tax returns and their interdependency are analyzed. After the research on the influence of taxes on the business development have been done, the conclusions are made that the Lithuanian tax system does not create proper conditions for the possibilities of business development and that the tax reform implanted in the beginning of the year 2009 has negative impact on the Lithuanian business and entire national economics. According to the done researches, the business representatives are not the only ones to have negative opinion about the tax reform. The negative indexes of national economics also show the worsening condition of domestic business and aggravating possibilities or business development. The work has 20 pictures and 9 tables. The total amount of the work is 60 pages. 60 bibliographical sources were used to write the work. |
