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Investicinių projektų efektyvumo apibendrinantis vertinimas
No full textThe article deals with the problems of evaluating the efficiency of investment projects, attention being on the evaluation of investment projects financed from EU structural funds, illustrating that it is very complicated to evaluate projects by using separate efficiency criteria and that to find the generalizing indicator, criteria of different aspects are required. The evaluation of investment projects should be based on economic, social and environmental criteria selected and grouped taking into account the objectives of EU support assignation. As an example, the applicability of the proposed method in analysing EU financed projects is shown, and it is proven that this method provides a correct and objective picture (efficiency) of the projects.Objektyvius atsakymus apie alternatyvių investicinių projektų efektyvumą galima gauti juos vertinant daugiakriteriniais būdais. Šie būdai leidžia išsamiai ir kompleksiškai įvertinti investicinius projektus, pateikiant vieną apibendrinamąjį rodiklį kuris pakankamai objektyviai atspindi alternatyvaus projekto efektyvumą.Straipsnyje analizuojami investicinių projektų efektyvumo vertinimo aspektai, pateikiami investicinių projektų, kurie finansuojami iš ES struktūrinių fondų, efektyvumo vertinimo daugiakriteriniu metodu rezultatai, aptariamos šio metodo taikymo galimybės.Alternatyvių investicinių projektų efektyvumo vertinimo rezultatai parodė, kad daugiakriteriniai vertinimo būdai gali būti taikomi tokių projektų vertinimui, o kartu pritaikomi vertinant projektus, finansuojamus iš ES struktūrinių fondų
Lietuvos biudžeto pajamų iš pelno mokesčio modeliavimo ir prognozavimo būdai
No full textThe aim of this paper is to propose the ways of profit tax revenue modelling and forecasting when changes of the legitimate order are considered in time series modelling. To this end, profit tax-related legislative changes are reviewed in the first part of the paper. The basic elements of the profit tax, such as the tax object, subject, the order of carryover of losses, tax rates, methods of computing a profit tax advance payment, due dates of a yearly profit tax have been changed several times over the period of profit tax application. The second part of the paper presents the stages of profit tax revenue modelling. At the first stage, the indicator of profit is suggested to be modelled and forecast using a linear regression of economic indicators. At the second stage, the function of profit tax revenue, depending on the profit indicator and other different legitimate elements of profit tax, has to be found.Siūloma taikyti įvairias pelno mokesčio biudžetinių pajamų modeliavimo ir prognozavimo metodologijas. Tačiau ekonometrinius modelius taikant pelno mokesčiui iškyla esminė problema. Ekonometrinių modelių taikymas remiasi rodiklių stacionarumo prielaida, kurią vargu ar gali tenkinti pelno mokesčio ketvirtinių biudžeto pajamų rodiklis. Išanalizavus pelno mokesčio įstatyminio reglamentavimo raidą, galima įsitikinti, kad po kai kurių šio mokesčio įstatymo pakeitimų, kai buvo keičiami net keletas mokesčio elementų, pelno mokesčio biudžetinių pajamų (ketvirtinė) eilutė prieš įstatymo pakeitimą ir po įstatymo pakeitimo negali būti lyginama be išlygų. Vis dėlto labai svarbus yra kiekybinis tokių pakeitimų įvertinimas. Todėl daugelyje šalių kuriami matematiniai įrankiai - įvairūs mokesčių modeliai - prognozuoti mokestines pajamas ir vertinti įvairius įstatyminius pokyčius. Plačias mikrosimuliacinių modelių galimybes Lietuvoje riboja duomenų stoka, tačiau tam tikros idėjos gali būti panaudotos ir taikant nesudėtingą laiko eilučių modelį.Šio straipsnio tikslas - supažindinti su pelno mokesčio biudžetinių pajamų modeliavimu ir prognozavimu, kai, modeliuojant laiko eilutę, atsižvelgiama iš įstatyminio reglamentavimo kaitą. Dėl to pirmoje straipsnio dalyje apžvelgiami pagrindiniai pelno mokestį reglamentavusių įstatymų - Juridinių asmenų pelno mokesčio ir Pelno mokesčio - pakeitimai. Per šių įstatymų galiojimo laikotarpį įstatymų redakcijos keitė ir dažnai ne viena kartą pagrindinius mokesčio elementus: mokesčio objektą, mokesčio subjektą, nuostolių perkėlimo į kitus metus tvarką, mokesčio tarifus, avansinio pelno mokesčio skaičiavimo būdus, metinio pelno mokesčio mokėjimo terminus.Antroje dalyje aptariami pelno mokesčio modeliavimo etapai. Autorė akcentuoja makroekonometrinių ir mikrosimuliacinių modelių taikymo idėją - į mokesčio pajamų modelį įtraukti įstatyminius mokesčių elementus. Straipsnyje siūloma pelno mokesčio biudžetinių pajamų rodiklį modeliuoti dviem etapais. Pirmu etapu siūloma modeliuoti ir prognozuoti pelno mokesčio bazę atitinkantį pelno rodiklį naudojant koreliacinius-regresinius metodus. Antru etapu reikia rasti pelno mokesčio pajamų funkciją, priklausančią nuo pelno rodiklio ir nuo įvairių įstatyminių mokesčio elementų, kurie padėtų kuo tiksliau apskaičiuoti (įvertinti) pelno mokesčio pajamas. Čia taip pat pateikiami pelno mokesčio pajamų funkcijų pavyzdžiai ir jų vertinimo rezultatai
Skurdas, jo matavimas ir tendencijos Lietuvoje
Get PDFPoverty is one of the most essential problems that most countries face over the world. Lithuania joined the implementation of Millennium Development Goals, which were adopted in 2000 by all the world’s Governments with the aim to reduce the proportion of people living in poverty. It was anticipated to reduce the poverty level from 16% to 13% by 2005 in Lithuania. But according to the data of Statistics Lithuania, the poverty level in Lithuania increased from 15.9% in 2003 to 16.9% in 2005. The solution of this problem demands a purposeful policy of the Government as well as the endeavor of people themselves.One of the first tasks to be performed when implementing poverty reduction measures in the country is the evaluation of poverty prevalence and the estimation of the number of the poor. The indicators chosen for poverty measurement highly influence the results of poverty research. Thus, indicators adjusted to the peculiarities of the country and based on its living standard should be used when the measuring poverty level.The article analyses the definition of poverty as well as its development since the 18th century. The key indicators for measuring poverty (relative poverty line, absolute poverty line, subjective poverty line, poverty gap, etc.) and their main limitations are discussed in the article. Poverty dynamics and income differentiation indicators in Lithuania are analysed in the second part of the article.The authors suggest that poverty measurement based on the relative poverty line is not effective in Lithuania, because it doesn’t show the real situation of poverty in the country. According to the relative poverty concept, people are considered to be living in poverty if their standard of living is substantially less than the general standard of living in society (ie. 50% of average consumption expenditure in Lithuania). Relative poverty measures are usually used in highly developed countries where more emphasis is put on satisfying intellectual and social rather than physical needs. It is argued that the absolute poverty line should be used in underdeveloped countries (in Lithuania as well) when calculating the poverty level Absolute poverty measured by the official poverty line representing the annual income required to allow a family of a given size to purchase the range of goods and services that are seen as constituting the minimum acceptable way of life in the country.According to the authors, the main causes of increased poverty in the last period in Lithuania were a too heavy tax burden for employees (which exceeded the average level of taxes in 15 ES countries) as well as a high differentiation of income.Skurdas - viena iš aktualiausių problemų, su ja susiduria ne tik Lietuvos, bet ir išsivysčiusių pasaulio šalių gyventojai. 2000 m. Jungtinių Tautų Tūkstantmečio viršūnių susitikime, kuriame dalyvavo 189 pasaulio šalys, buvo numatyti Tūkstantmečio plėtros tikslai, kurių vienas iš svarbiausių - mažinti gyventojų skurdą ir socialinę atskirti. Įgyvendinti šį tikslą siekia ir Lietuva. Remiantis 2002 m. Jungtinių Tautų pranešimu, Lietuvoje nuo 2000 m. iki 2005 m. buvo numatyta santykinio skurdo lygį sumažinti nuo 16 proc. iki 13 proc. Tačiau Statistikos departamento prie Lietuvos Respublikos Vyriausybės duomenys rodo, kad santykinio skurdo lygis Lietuvoje per šį laikotarpį ne tik nesumažėjo, bet net padidėjo (nuo 16,0 proc. iki 16,9 proc.) šiai problemai spręsti reikia laiku ir kryptingos šalies Vyriausybės politikos ir pačių gyventojų pastangų, nes dažnai pavėluotas skurdą sukeliančių problemų sprendimas nulemia socialinės atskirties šalyje padidėjimą ir skatina gyventojų emigraciją.Vienas iš pirmųjų tikslų, siekiant vykdyti šalies socialinės politikos uždavinius skurdo mažinimo srityje, yra nustatyti tikrąjį skurstančiųjų skaičių ir skurdo lygi šalyje. Pasirinktas vienoks ar kitoks skurdo matavimo rodiklis daugiausia nulemia skurdo tyrimų rezultatus, todėl, siekiant nustatyti tikrąją situaciją šalyje, būtina parinkti kuo geriau tos šalies gyvenimo lygį ir specifiką atitinkančius rodiklius.Šio straipsnio tikslas - išnagrinėti pagrindinius skurdo matavimo rodiklius ir jų ypatumus, išanalizuoti skurdo ir su juo susijusių problemų (pajamų diferenciacijos ir kt.) kitimo tendencijas Lietuvoje ir kartu išryškinti skurdo mažinimo šalyje prielaidas.Straipsnio pradžioje, remiantis mokslinės literatūros šaltinių analize, nagrinėjamos pagrindinės skurdo sampratos nuostatos, toliau analizuojami skurdo matavimo rodikliai bei jų ypatumai ir diskusiniai klausimai. Baigiamojoje straipsnio dalyje, remiantis Statistikos departamento prie Lietuvos Respublikos Vyriausybės duomenimis, nagrinėjami skurdo ir pajamų diferenciavimo rodikliai Lietuvoje, tiriamos skurdo mažinimo šalyje prielaidos
Inovacinio verslo plėtra: problemos ir galimybės
Get PDFFast economic growth is closely interrelated with renovation of industrial technologies. implementation of novelties and a rapid development of business innovation. Based on the European Union (EU) experience, identifying the key obstacles and opportunities for business development and growth becomes increasingly important for Lithuania. Therefore. before delving into daily business practices. the theoretical principles of innovation development need to be thoroughly discussed.The article examines an interrelation between innovation and economic competitiveness, the methodology of business innovation concept, the importance of development acceleration and financial support as well as the strategic objectives.The article offers a comparative analysis of innovation funding in Lithuania and other EU countries. Innovation survey is based on official reports of Lithuanian Department of Statistics, European Commission, Organization for Economic Co-operation and Development and other establishments. It is supported by research findings and reviews of different authors. Lithuanian strategies and legal acts. Methods of statistical data comparative analysis and content analysis of scientific literature and publications were also applied in the survey.After joining the European Union, one of the most important topics became raising the competitiveness of Lithuanian economy to attain the long-term objectives set out by the Lisbon Strategy. It broadly aims at making “the EU the world’s most dynamic and competitive economy” by the 2010 deadline. The Lisbon Strategy is heavily based on the fast growth of quantitative and qualitative scientific research, economic potential and development of business innovation. Despite the fact that the Lithuanian economy is developing faster than on average the EU does, the backwardness of the country is obvious. One of such areas is technological and innovation development. The economy is still occupied by the conventional orientation towards technologies and markets.The survey has shown that the biggest obstacle for business innovation development is the lack of capital which is supposed to be invested into development of ground breaking, however unprofitable products and management systems, which would result in a bigger efficiency and innovativeness only in a long run. Funding of business innovation as a risktaking activity is not attractive to investors due to permanent control and opportunity costs, which are substantial even if innovation is managed at a small scale. Such widely operating innovat ion funding sources as “Angel Investors” or “Seed Capital” in Western economies are not yet present in Lithuania. In the meanwhile there are just a few risk capital funds in Lithuania, which usually show interest in big-scale projects due to the fact that the risk capital market goes through a fierce competition. Most frequently only the best project proposals receive funding, out of which just a few turn into a success and attain fast development. For example, in 2001 as little as 17% of officially operating risk capital in Europe was assigned to primary business investments. The Risk Capital Action Plan identifies six categories of obstacles, which prevent risk capital market development in Europe: fragmentation of markets; legal regulations; taxation; small presence of SME in hi-tech area; human resources, culture. Having made a review of the current situation in Lithuania and the European Union, the following sources of business innovation funding can be identified: the European Structural Funds, European Union innovation project programs; international funding corporations; investor associations; risk capital companies; mezzanine; “Angel Investors”; guarantee funds and banks.Innovation implementation in Lithuania in comparison with the EU is very different in terms of funding. According to data of the Lithuanian Department of Statistics, Research and Development (R&D) by sectors in 2003 were funded as follows: funds of business enterprises - 16.7%, government funds - 64.6%; foreign funds - 13.8%; university funds - 4.8%; private non-profit sector funds - 0.1%. Taking into account the objective of Lisbon Strategy, which implies that 2/3 of business innovation should come from the business sector aiming to attain the EU average, Lithuanian business initiative should be prompted better in these regards. Taking into account the present Lithuanian input into R&D (0.68% of GDP in 2003 and 0.76% GDP in 2004), support of Structural Funds of the current and coming periods, general economy development trends, in the National Lisbon Action Program it is admitted that Lithuania will have difficulties in allotting 3% of gross domestic expenditures, and especially from the business sector, for research and development by 2010, as it is averagely targeted in the EU. Nevertheless, the author expects that in any case, attention, joint efforts and funding of Lithuanian government institutions, business and educational organizations into R&D should be much more substantial than it is set in the Program, and they should attain no less than 2.5% of GDP and from the business sector 1.2% of GDP.While conducting PAP! (paper and pencil interviews) in Lithuanian enterprises on innovation activities, respondents were asked to indicate financial funds they use. The response rate reached 60%. Nearly all respondents have stated that companies first of all employ their own resources and profits. In several instances there were mentioned banks, stock capital and access to partner resources. Such a reserved funding shows that in fact innovation activities are quite passive in Lithuania due to the lack of financial resources. There were indicated a few most risktaking ways of projects’ funding: high interest rates, trading in property (which corresponds to bank lawns or mezzanine funding), involvement of third parties into business performance, as well as high standards for productivity and profitability (which corresponds to mezzanine, risk capital or “Angel Investors” funds), stock emission and sales to third parties under condition that later on company shares will be acquired at a market price (which corresponds to risk capital and “Angel Investors” funds). Nevertheless, 53% of respondents have indicated that they don’t plan any new projects as long as they haven it generated enough of needed resources. As little as two respondents would consider stock emission and credits at high interest rates. This shows that companies in Lithuania still experience a fear of taking credits, future uncertainty and a too narrow choice of financial instruments.The experience of developed economies imposes that one of the main preconditions of economical growth in Lithuania is development of future technologies and innovation. This asks for a well-coordinated system of actions to accelerate innovation; to provide necessary information, consultancy and financial support not only to scientific research organizations and the business sector, but also to establishments of education. It is important to acknowledge on the statewide scale that EU Structural Funds, which now raise big expectations, will support Lithuania to the extent as they do now on temporary basis only. For the Lithuanian economy to sustain its competitiveness in the international arena in the future. in parallel efforts should be made to develop a system of incentives for an effective risk capital market and business innovation growth.Spartus ekonominis augimas siejamas su gamybos technologiniu atnaujinimu, inovacijų įgyvendinimu ekonominėje ir socialinėje srityje bei spartesne inovacinio verslo plėtra. Lietuvai ypač svarbu, atsižvelgiant į sukauptą patirtį Europos Sąjungos (ES) ir kitose šalyse, pasirinkti tinkamus inovacinio verslo plėtros skatinimo būdus ilgai perspektyvai.Straipsnio tikslas - išnagrinėti svarbiausias inovacinio verslo Lietuvoje plėtros problemas ir galimybes.Svarbiausi uždaviniai: apibūdinti inovacijų ir ekonomikos konkurencingumo priklausomybę; apžvelgti inovacijų ir inovacinio verslo sampratos metodologines problemas; aptarti inovacinės plėtros skatinimo ir finansavimo svarbą bei strateginius tikslus; ES šalių kontekste pateikti Lietuvos inovacinės veiklos finansavimo būdų lyginamąją analizę; išryškinti inovacinio verslo Lietuvoje plėtros galimybių perspektyvą.Inovacinės veiklos tyrimas atliktas remiantis Lietuvos statistikos departamento duomenimis, Europos Komisijos, Ekonominio bendradarbiavimo ir plėtros organizacijos atliktų tyrimų oficialiomis ataskaitomis, įvairių autorių atliktais tyrimais, apžvalgomis bei Lietuvos strategijomis, įstatymais ir poįstatyminiais aktais. Tyrimui panaudoti mokslinės literatūros ir publikacijų ir statistikos duomenų lyginamosios analizės ir apibendrinimo metodai
Mokesčių našta ir tarptautinė mokesčių konkurencija
Get PDFThe article deals with the interconnected issues of tax “burden” and international tax competition. Author bases his argumentation vis’a vis these issues on holistic assumptions, namely on the postulates that the public sector is part of the economy and that taxes are not simply a burden laid down on the private sector, but the source of investment in the production (procurement) of public goods. Furthermore, author stresses that for more than a century one can follow the tendency of the increasing share of tax revenues in the national product, the so-called as Wagner’s law.In recent decades, another - international-factor of fiscal policy is playing an increasingly importan role. This is tax competition among national states. This factor poses threat to tax bases of sovereign countries and leads, as some assume, to the appearance of tax havens, tax poaching, race-to-the botton, social dumping and other negative phenomenan which distort the natural course of economic development. This trend is supported by power centers which pursue the individualistic economic strategy and base their perception of economy on the premises of methodological individualismSome other power centers, institutions, on the other hand, resist this tendency as harmful to the global welfare. The United Nations, OECD and partly EU assert that international harmonization in the field of taxation could be conductive to economic growth and prosperity of mankind.Straipsnyje nagrinėjami tokie kontroversiški teoriniai viešųjų finansų klausimai - mokesčių krūvis ir tarptautinė mokesčių konkurencija. Jame remiantis holistine paradigma pateikiami argumentai, parodantys, kad, sprendžiant viešųjų šalies finansų problemas, reikėtų atsisakyti požiūrio, jog viešasis sektorius nepriklauso ekonomikai ir todėl jo finansavimas yra “grynoji” našta ekonomikai. Taip pat iš holistinių pozicijų analizuojamas preferencinių mokesčių sistemų ir mokesčių rojų klausimas