Verslo apmokestinimo poveikio ekonominiam augimui įvertinimas
Aliukonis, Lilija |
Recenzentas / Rewiewer |
Licencinė sutartis Nr. MRU-EDT-630
Magistro darbe išanalizuota ir įvertinta verslo apmokestinimo įtaka ekonomikos augimui. Tam tikslui darbe, remiantis mokslinės literatūros analize sudarytas konceptualus verslo apmokestinimo poveikio ekonomikos augimui modelis, kuris empiriškai tikrinamas naudojant koreliacinę ir regresinę analizę. Pirmame darbo skyriuje nagrinėjamos ekonomikos augimo teorijos ir verslo apmokestinimo koncepcijos, pristatomas sudarytas verslo apmokestinimo įtakos ekonomikos augimui modelis. Antrame darbo skyriuje pristatoma sudaryto konceptualaus modelio empirinio patikrinimo metodika. Trečiame darbo skyriuje naudojantis koreliacinės ir regresinės analizės metodais ir sudarytu konceptualiu modeliu tikrinama verslo apmokestinimo įtaka Lietuvos ekonomikos augimui, sisteminami duomenys, gauti tyrimo metu, patvirtinamos ar atmetamos hipotezės, daromos išvados. Šio baigiamojo magistro darbo pabaigoje pateikiamos išvados ir rekomendacijos ateities tyrimams.
The Master’s Thesis deals with the analysis and assessment of the impact of business taxation on economic growth. To this end, on the basis of analysis of scientific literature, a conceptual model of the impact of business taxation on economic growth has been developed and empirically tested in the Thesis using correlation and regression analysis. The first chapter of the Thesis examines economic growth theories and business taxation concepts and introduces the designed model of the impact of business taxation on economic growth. The second chapter of the Thesis presents the empirical verification methodology of the constructed conceptual model. In the third chapter of the Thesis, through the use of correlation and regression analysis methods and constructed conceptual model, the impact of business taxation on the growth of Lithuania’s economy is tested, data obtained during the investigation is systematised, hypotheses are confirmed or rejected and conclusions are drawn. At the end of this final Master’s Thesis, conclusions and recommendations for future research are presented.