Transporto paslaugas teikiančių firmų apmokestinimo lygio įvertinimo metodologija ir tyrimai
| Author | Affiliation |
|---|---|
Žvirblis, Algis |
Technika |
| Date |
|---|
1998 |
The results of the technique and investigation of the taxation level in the transport sector are described in the article. The transport sector is one of the strategic priorities of the Lithuanian economy. A stimulating function of a taxation system lies in its positive influence on transport development. The first part of this article is devoted to the technique of estimating tax load and the level of tax assessment (expressed by percents). This is an intercourse and relation of the tax load with the gross domestic product. The proposed technique is coordinated with estimation methods from the point of view of the macroeconomics. It was identified in transport firms, which have legal status of entity, and according to a prepared questionnaire an analysis was made on the taxation level, the real size of different tariffs and tax rates, tax deduction and privileges. The analysis depicts quite a heavy weight of current compulsory social insurance contributions in the field of transport firms tax load. For this reason participation of employers in the voluntary social insurance system (pension funds) under such conditions is problematic. This factor should be achieved by a complex examination of transport firm activities and other economic entity tax load and separate taxes (their taxation basis).