Individualios veiklos problematika
Mykolo Romerio universitetas |
| Date |
|---|
2012 |
Moksliniame straipsnyje apţvelgta mokslinė – teisinė literatūra, reglamentuojanti gyventojų, vykdančių individualią veiklą, apmokestinimo tvarką Lietuvos Respublikoje. Atskleisti ir išsamiai išanalizuoti individualios veiklos poţymiai bei išnagrinėta, kokios pajamos priskiriamos individualiai veiklai. Straipsnio autorės atskleidė individualios veiklos problematiką dėl pačios individualios veiklos sampratos bei apie individualios veiklos tiek teisinės, tiek mokslinės literatūros stokos visuomenėje. Straipsnyje atskleista individualios veiklos esminiai skirtumai tarp individualios veiklos, vykdomos pagal paţymą ir individualios veiklos, vykdomos įsigijus verslo liudijimą.
Self-employment is perhaps the quickest, easiest and cheapest way to start a certain commercial, industrial or professional activity. It should be noted that the implementation of this activity is not regulated by any legislation. However, under the current legal regulation, it is possible to argue that an individual activity is one of the smallest segments of business organization. Therefore, the resident engaged in an individual activity is considered to be an entrepreneur, who implements his/her right to participate in the civil circulation without establishing a legal entity. This article aims to revealing problems of the individual activity. According to the Lithuanian legislation, it focuses on the concept of self-employment and discloses a consistent analysis of this concept and its features. It should be borne in mind that in the scientific literature these issues are not excessively detailed and considered, as a result of which they are perceived and interpreted very broadly and unevenly.