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Methodological proposals to compare business conditions in different economical systems: case of Lithuania
2011
Zukovskis, J., Lithuanian Univ. of Agriculture, Akademija, Kauno reg. (Lithuania) | Marcinkeviciute, L., Lithuanian Univ. of Agriculture, Akademija, Kauno reg. (Lithuania)
The comparison of business and taxation conditions in several countries is one of the main tasks of each investor who claims to start a new business. The same problem is significant for state authorities responsible for attraction of investments as well as for scientists who analyse problems related to investment attraction. The aim of the research is to propose the methodological model to compare taxation conditions of various business forms. The taxation of six different business forms was compared. As the examples for research object, the smallest business forms in Lithuania were chosen: a person having a business certificate, a person engaged in agricultural activity (a farmer), a self-employed person engaged in agricultural activity, a person owner of sole-proprietorship and a person owner of the joint-stock company. In order to compare and evaluate the amount of taxes mathematically, the hypothetical data were taken which allowed to identify the least and the most taxable forms of business in Lithuania. Analysing different business forms and their taxation conditions, the following methods were used: systematic, comparative, logical analysis and synthesis. Legal acts regulating the taxation of each form of organizational business were investigated and summarized. The most difficult conditions for the owners of sole proprietorships in Lithuania were observed in 2010. They had to pay about 50 percent of their incomes. But the best conditions for small business had those people who worked with business certificates. They paid only 6 percent of their incomes.
Afficher plus [+] Moins [-][Study of cattle Husbandry by wisdom knowledge to the rural economic Ban Napau, Tambon Chat Trakan, Phitsanulok province]
2006
Pisan Riwthongchai, Pibulsongkram Rajabhat University, Phitsanulok (Thailand) | Chamnian Dantim | Sunimit Chumphong
