Giriūnas, Lukas

In the wake of the economic changes brought about by the global COVID-19 pandemic, both states and organizations unifying them, have taken urgent action to mitigate the socio-economic impact and support economic recovery. Nevertheless, not all designed and implemented emergency measures have achieved the desired results. The purpose of the research is therefore to examine the effectiveness of these measures. Due to the limited amount of data, time period, and other conditions, only Pearson and Spearman correlation analysis was used to achieve the goal. Summarizing the results of the study, it can be stated that the biggest influence on the country's economy in the short term was the choice of measures to stimulate the country's economy after COVID-19 virus, rather than the restriction of movement or the number of COVID-19 patients. However, the wage subsidy used by most countries in the world has been identified as the best means of stabilizing the economy in the short term.

The present paper aims at revealing and ranking the factors that most frequently cause bias in marketing-related publications. In order to rank the factors causing bias, the authors employed the Analytic Hierarchy Process method with three different scales representing all scale groups. The data for the study were obtained through expert survey, which involved nine experts both from the academia and scientific publishing community. The findings of the study confirm that factors that most frequently cause bias in marketing related publications are sampling and sample frame errors, failure to specify the inclusion and exclusion criteria for researched subjects and non-responsiveness.

Nors tiriamoji apskaita dažnai yra prilyginama kūrybinei apskaitai, ji pasaulyje egzistuoja pakankamai seniai. Didėjant verslo aplinkos poveikiui verslo subjektų atžvilgiu, šios apskaitos šakos populiarumas sparčiai auga, todėl ir mokslinių tyrimų šioje srityje yra atlikta ganėtinai daug, deja, Lietuvoje kol kas ši tema praktiškai yra nenagrinėta. Tačiau tenka pažymėti, kad atlikti tyrimai tiriamosios apskaitos sampratą pateikia tik nagrinėjamame kontekste, todėl yra ganėtinai sunku pasakyti kas vis dėlto yra tiriamoji apskaita ir kokie būdai gali būti taikytini Lietuvoje. Taigi straipsnio tikslas yra išsiaiškinti kokie tiriamosios apskaitos būdai būtų patraukliausi ir kodėl taikyti Lietuvoje. Atlikta gerosios praktikos analizė įgalina teigti, kad Lietuvoje, kaip ir bet kokioje kitoje šalyje tiriamosios apskaitos taikymas būtų tikslingas, tačiau nėra visiškai aišku kokius ir kaip tiriamosios apskaitos būdus reiktų taikyti. Deja reikia konstatuoti faktą, kad tokios analizės Lietuvoje dar nėra atlikta, todėl atlikus tiriamosios apskaitos taikymo būdų Lietuvoje vertinimą teoriniu aspektu būtina pažymėti ir šių specialistų rengimo universitetuose ar kitose šalies aukštosiose mokyklose poreikį.

Nors tiriamoji apskaita dažnai yra prilyginama kūrybinei apskaitai, ji pasaulyje egzistuoja pakankamai seniai. Didėjant verslo aplinkos poveikiui verslo subjektų atžvilgiu, šios apskaitos šakos populiarumas sparčiai auga, todėl ir mokslinių tyrimų šioje srityje yra atlikta ganėtinai daug, deja, Lietuvoje kol kas ši tema praktiškai yra nenagrinėta. Tačiau tenka pažymėti, kad atlikti tyrimai tiriamosios apskaitos sampratą pateikia tik nagrinėjamame kontekste, todėl yra ganėtinai sunku pasakyti kas vis dėlto yra tiriamoji apskaita ir kokie jos būdai gali būti taikytini praktikoje. Taigi atlikta ne tik išsami tiriamosios apskaitos sampratos, bet ir sąsajos su auditu analizė mokslinės literatūros pagrindu parodė, kad tiriamąją apskaitą tik labai nedidele apimtimi gali atspindėti atliekamas auditas.

The article analyses conceptions of both, the economic security and financial security of the state, in respect to a recent increase of attention given to assuring the state’s economic security while emphasizing mostly the financial factor. Therefore, a thorough analysis on the two conceptions, as well as, on their interrelation, based on scientific literature, revealed that state’s financial security and stability can reflect the economic security of the state only to some extent. The performed scientific practical research verified the hypothesis, which emerged during theoretical research, that financial security and stability cannot fully ensure the economic stability of the state.

Di erent economic environments di er in their characteristics; this prevents the usage of the same bankruptcy prediction models under di erent conditions. Objectively, the abundance of bankruptcy prediction models gives rise to the idea that these models are not in compliance with the changing business conditions in the market and do not meet the increasing complexity of business tasks. The purpose of this study is to assess the suitability of existing bankruptcy prediction models and the possibilities to increase the e ectiveness of their application. In order to analyze theoretical aspects of the application of bankruptcy forecasting models and frame the research methodology, a systemic comparative and logical analysis of the scientific literature and statistical data, graphic data representation, induction, deduction and abstraction are employed. Results of the analysis confirm research hypotheses that bankruptcy prediction models based on macroeconomic variables are e ective in identifying the number of corporate bankruptcies in a country and that the application of the model created on the grounds of macroeconomic indicators together with the traditional bankruptcy prediction model can improve the reliability of bankruptcy prediction. However, it was identified that models which are not specially adapted to companies in the construction sector are also suitable for forecasting their bankruptcies.

Reikia pažymėti, kad Lietuvoje, kitaip nei Jungtinėse Amerikos Valstijose, dar nėra atsiradusios naujos plataus profilio buhalterio profesijos ir aukštosios mokyklos ruošdamos apskaitos specialistus, visiškai neskiria dėmesio tiriamajai apskaitai. Jos egzistencija ne tik leidžia išsiaiškinti didesnį skaičių apgaulių ar jų schemų, vykdomų ir tarptautiniu mastu, bet ir palengvina atitinkamų finansinių nusikaltimų institucijų pareigūnų darbą, nes tiriamosios apskaitos specialistai dažniausiai patys surenka teismo procesui tinkamus įrodymus. Tokios specifinės plataus profilio buhalterio žinios yra ypatingai svarbios siekiant ne tik šalies konkurencingumo skatinimo, bet ir spartesnio įmonių veiklos globalizacijos proceso, nes dažnai tiriamosios apskaitos specialistas suranda tokių įrodymų, kurie teisininkams, neturintiems buhalterinių žinių, praktiškai yra neprieinami. Taigi, šioje sferoje, kuomet šalyje egzistuoja sąlyginai didelis šešėlinės ekonomikos mastas, tiriamoji apskaita prisitaikyti Lietuvoje turi nemažai galimybių ir perspektyvų. Be to, egzistuojant tokiems specialistams, tikėtina, kad sukčiavimas taptų gerokai retesnis ir atsargesnis reiškinys, nes šiuo metu ne tik Lietuvoje, bet ir kitose šešėlinės ekonomikos mastais garsėjančiose valstybėse trūksta pareigūnų, turinčių teisinių ir buhalterinių žinių komplekso. O tik tokių specialistų bei jų veiklą reglamentuojančių atitinkamų įstatymų egzistencija galėtų būti viena iš kovos su šešėline ekonomika priemonių.

Recently, the countries try to attract more foreign investments, improve the standard of living in the country and improve not only macroeconomic but also the indicators of the personal life satisfaction. More and more attention is paid to the tax system reorganization and evaluation. However, the different evaluation methods of the tax system can give different results and for this reason, there is not so simple to choose the right method or complex. The research was done with purpose to find out, which method of the evaluation of the tax system would be the most acceptable. On the basis of the results of the empirical study, there were identified the complex tax system evaluation criteria. According to them, the country, taking into account its specific characteristics, can compose the suitable complex tax system evaluation model. It can help to evaluate the country’s tax system in the most objectively way.

Each year, multi-billion amounts of tax revenue is lost all over the European Union. Due to its specif- ic nature, VAT is vulnerable to il- legal manipulation in several ways. Within time, different fraud meth- ods were identified, revealing the organized networks of tax fraud and exposing the techniques be- neath them. Gathered intelligence enabled the responsible authori- ties and institutions to develop new strategies and measurements of de- tecting and preventing VAT fraud, as well as improving present tools. The carried out research has shown that information exchange deficien - cies among EU Member States has been a long-discussed issue. Three main disadvantages were distin- guished in the exchange of infor- mation between EU Member States in the VAT field. First of all, infor - mation stored in the VIES system is not always reliable or received on time. Secondly, information is not updated fast enough due to the fact that procedures provided in EU legislation are not effective enough. Thirdly, the exchange of informa- tion on questionable transactions between EU suppliers is not suf- ficiently fast or intensive. Thus, it can be stated that the current data exchange scheme is not effective and the entire chain is not visible “from above”, therefore it is rather difficult to identify frauds quickly. It is necessary to apply a new and in- novative approach to the exchange of information both within EU and outside of it. An approach and investigation “from the top” having all the infor- mation is very necessary. Only a smart tax administration system including the information of all tax- payers of EU Member States with - out any exceptions will enable to promptly track down VAT fraud. Discussions revealed that taxpay- ers are becoming more cunning and are carrying out long-chain frauds on an international level, which are quite hard to track down prompt- ly “here and now” when not all the information from other Member States is received. The best method for information collection in the system would be if all natural persons and legal en- tities carrying out business activi- ties would provide their complete accounting data, and the tax ad- ministrator would upload, manage and process such data. If all the aforesaid data was collected in a centralized way on the level of the entire EU, then the cross-checking algorithm used in the verification system would help find the early stages of possible frauds quickly and effectively. There are, of course, certain risks, however they are sig- nificantly lower than when acting on a local level, due to the fact that cross-checking and inspection functions are not carried out in real time, but may take several weeks to complete. Such time lags result in the fact that some companies can issue large quantities of fraudulent VAT before closing. [...]

The research paper is an analysis of ways of between tax administrator external communication with taxpayers. As technology evolves, more and more of the tax administration procedures are intended to move into the online realm in order to facilitate the availability of tax-related information to taxpayers and reduce the costs for the tax administrators. However, both parties are faced with difficulties and the lack of information, which impedes the external communication and prevents the transition to innovative communication model and the possibilities it offers. So the aim of this article is to find out the ways of tax administrators external communication with taxpayers. The paper identifies the key features of the external way of communication; it also presents advantages and disadvantages of trying to move the tax administration into online realm, as well as the possibilities social networks offer in this area.