Bakalauro baigiamajame darbe nagrinėjama administracinės naštos smulkiajam ir vidutiniam verslui, vykdant mokestine prievoles, problema, atsiradimo priežastys, jų mažinimo galimybės. Pirmoje dalyje pateikiami teoriniai samprotavimai apie taip, kas yra administracinė našta, kas ją sukelia, kaip vertinama administracinės naštos problema Lietuvoje ir užsienio šalyse. Tai piltuvėlio principu sisteminta medžiaga: pradedama nuo administracinės naštos bei valstybinio reguliavimo apibrėžimų, tuomet pereinama prie informacinio įpareigojimo sąvokos, ją analizuojant kaip pagrindinę administracinės naštos atsiradimo priežastį ir tik galiausiai prieinama prie administracinės naštos mažinimo vertinimo problematikos. Tolimesnėje darbo eigoje seka Lietuvoje ir užsienio šalyse atliekamų administracinės naštos mažinimo analizė. Praktinėje dalyje vertinamas administracinės naštos smulkiajam ir vidutiniam verslui atsiradimas Kelmės rajone. Pagrindinis naudotas metodas apklausa raštu, kurios metu buvo apklausta 100 smulkaus ir vidutinio verslo atstovų, taip pat buvo atliekamas nestruktūruotas interviu su verslininkais, siekiant gauti papildomos informacijos atvejų analizei. Susisteminus apklausos raštu, interviu ir dokumentų analizės medžiagą pateikiamos išvados ir rekomendacijos. Norint efektyviai mažinti administracinės naštos problemą vykdant mokestines prievoles reikia sistemingai vertinti administracinės naštos sukeliamas laiko ir finansines sąnaudas, verslo subjektai turi patys parodyti... [toliau žr. visą tekstą] / My Bachelor thesis examines the problem of the administrative burden on small and medium businesses due to implementation of the tax obligations. This work also discusses the causes of this problem's occurrence and also the possibilities of their reduction. The first part presents the theoretical reasonings of what the administrative burden is, what factors cause it. This paper also reveals the way of how the problem of the administrative burden is seen in Lithuania and abroad countries. The material is organized according to the funnel principle: starting from the administrative burden and state regulatory definitions, then we come to a concept of the informative obligation which is analysed as a main cause of an administrative burden. The issue of the administrative burden reduction is discussed only at the end of a paper work. The further analysis of the thesis examines the reduction of an administrative burden in Lithuania and the foreign countries. Practical part presents the evaluation of the detailed analysis of the administrative burden on small and medium-sized business in Kelme district. The main method used was a written survey during which 100 representatives of small and medium-sized businesses have been questioned. Unstructured interviews have been also conducted with entrepreneurs in order to obtain an additional information of cases for analysis. Written survey, interviews, and document analysis material have been systemized in order to provide the conclusions... [to full text]

The thesis deals with the Proposal of a Directive of the European Parliament amending Council Directive 78/660/EEC on the annual accounts of certain types of companies (the Fourth Directive), as regards micro-entities, which proposes to exempt micro-entities on a voluntary basis from the scope of the Fourth Directive and thus to relieve them of the obligation to draw up annual accounts. The aim of the proposal is to reduce the administrative burden of European micro-entities. The proposal is examined in particular in terms of its potential impact on administrative costs of micro-entities in the Czech Republic, taking into account a specific implementation into the Czech legislation that would offer to the micro-entities the possibility to voluntarily choose among double entry bookkeeping and two alternatives: keeping tax records and keeping records of revenues with lump expenditures. The thesis then first examines the reasons for the creation of the proposal in the EU and on their basis finds its creation well-founded. Subsequently it analyzes whether the general reasons for the creation of the proposal in the EU can be applied to the specific case of the Czech Republic and also identifies several specific reasons for or against the adoption of considered legislative changes. The greatest emphasis...

This thesis deals with the EU internal market, focusing on the recent developments related to the Single Market Act of 2010. At the same time, the work deals with a critical assessment of selected instruments of the internal market, improving the business environment and thereby promote the competitiveness of European enterprises. Selected instruments which are rated in the work were selected on the basis of the content of EU Single Market Act, specifically the thesis evaluates additional funding for businesses, instruments of the European public procurement system and ultimately the EU regulatory environment and tools for administrative burdens reduction.

Verslo subjektų veikla yra reglamentuota teisės aktų, siekiant kontroliuoti teisinių santykių dalyvių veiksmus. Tokia kontrolė, be kitų jos formų, pasireiškia ir per teisė aktuose nustatytus informacinius reikalavimus pateikti tam tikrą informaciją, statistinius duomenis ar kitokio pobūdžio medžiagą. Vykdydami teisės aktuose nustatytus reikalavimus, verslo subjektai neišvengiamai patiria išlaidų, kurių tikslus ar apytikslis dydis, nenaudojant specialių apskaičiavimo metodų, dažniausiai lieka nežinomas, todėl neįmanoma vykdyti išlaidų stebėsenos ir įvertinti teisės aktais verslo sektoriui daromos įtakos. Didžiulę atskaitomybės naštą įmonėms sukelia valstybės valdymo institucijų reikalavimai, įgyvendinant teisės aktų nuostatas, pateikti pačią įvairiausią informaciją apie įmonių veiklą ir jos rezultatus. Kadangi šios informacijos srautas nėra centralizuotas, todėl reikalavimų pateikti informaciją nuolat daugėja. Nekoordinuojant informacijos pateikimo, daugėja faktų, kada tos pačios informacijos prašo kelios institucijos arba tai pačiai informacijai pateikti reikia pildyti skirtingas formas ar anketas. Išlaidos, kurias patiria verslo subjektai, vykdydami teisės aktų reikalavimus (informaciniai įpareigojimai), sudaro administracinę naštą. Norint kiekybiškai išmatuoti verslo subjektų patiriamas išlaidas, būtina taikyti specialius įvertinimo metodus. Labiausiai išvystytas ir leidžiantis tiksliausiai įvertinti tokias išlaidas yra standartinis išlaidų modelis. / The business is regulated by legislation in order to control the legal relations of the participants. Such control is implemented by legislation and institute information requirements to provide certain information, statistics or other type of material. Fulfilling legislative requirements business entities inevitably experience costs that usually remain unknown if special methods of calculation are not used. It is impossible to carry out the costs of monitoring and evaluate the impact of legislation on the business sector if data is missing. The requirements of public administration institutions to provide various information about companies’ activity and results cause a huge burden to companies. As the flow of such information is not centralized and the requirements to provide information constantly increase. Without coordinating the presentation of such information, the number of facts when the same information is requested by various authorities or the same information is required to fill in different forms or questionnaires increase. The costs incurred by businesses performing the requirements of the law (for information obligations), compose the administrative burden. In order to quantitatively measure the costs experienced by business entities it is needed to use special methods of valuation. The most developed and allowing to evaluate such costs most accurately method is the standard cost model.

Bakalauro baigiamajame darbe nagrinėjama įmonėms tenkanti mokesčių našta. Nestabilios ekonomikos periodu, kai verslas turi prisitaikyti prie pablogėjusių rinkos sąlygų, mokesčių naštos rodiklis tampa vienu iš svarbiausių veiksnių lemiančių verslo patrauklumą. Teorinėje dalyje apžvelgiama mokesčių naštos sąvoka, raida, skaičiavimas ir įmonių mokami mokesčiai. Praktinėje darbo dalyje nagrinėjama įmonių rinkos struktūra, sumokėtų mokesčių dinamika, atskirų mokesčių rūšių ir svarbiausių mokesčių sukeliama našta įmonėms. Taip pat analizuojama kokia dalis bendrosios mokesčių naštos tenka įmonėms ir kokią administracinę naštą sukelia mokesčių mokėjimas. Detaliau analizuotas pelno mokestis ir mokesčio sumą lemiančių veiksnių įtaka. Atlikus tyrimą nustatyta, kad didžioji dalis bendrosios mokesčių naštos tenka įmonėms, o santykiniams mokesčių naštos kitimo rodikliams didesnį poveikį padarė bendrojo vidaus produkto kitimas nei mokestinės sumos. / The tax burden on companies is analysed in this research. The period of economic instability, when the business needs to adapt to worsen market conditions, the tax burden indicator becomes one of the most important factors determining the attractiveness of the business. The theoretical part provides an overview of the conception, development, and calculation of tax burden and taxes paid by companies. The structure of companies market, the dynamics of paid taxes, types of individual taxes and the most important tax burden on companies are analysed in the practical part of the research. It also analyses what part of a general tax burden falls on companies and what kind of administrative burden is created after the payment of taxes. An income tax and influence of factors on tax amount are analysed in more detail. The investigation revealed that the biggest part of tax burden falls on companies and a gross domestic product had bigger influence on indicators of the changes in a relative tax burden than the amount of tax.

<p><strong>Bakgrund och problemdiskussion:</strong> ROT-avdraget står för Reparation och underhåll, Ombyggnad och Tillbyggnad och är en skattereduktion för privatpersoner på upp till 50 % av arbetskostnaden. Systemet har funnits i flera omgångar och det har skett en del förändringar. Den 1 juli 2009 infördes fakturamodellen vilken innebär att privatpersoner får skattelättnaden direkt vid köpet av tjänsten, det vill säga, kunden betalar endast hälften av arbetskostnaden till säljaren. Därefter får säljaren själv begära resterande belopp från Skatteverket. Fakturamodellen och dess system har varit ett hett diskussionsämne under den senaste tiden om huruvida den påverkar samhällsaktörer positivt eller negativt. Det har från småföretagens sida lyfts fram flera risker och problem med de nya reglerna.</p><p><strong>Syfte:</strong> Syftet med uppsatsen är att undersöka hur fakturamodellen och dess system uppfattas av småföretag. Syftet är också att ta reda på hur småföretag uppfattar att fakturamodellen förhåller sig till regeringens målsättning om att minska den administrativa bördan för mindre företag samt hur modellen går i linje med ROT-avdragets syfte att minska svartarbetet och öka efterfrågan inom byggsektorn.</p><p><strong>Metod:</strong> Denna uppsats bygger på en kvalitativ metod där intervjuer varit det centrala. Av totalt sju genomförda intervjuer har fem gjorts med småföretag inom byggbranschen. En intervju har genomförts med en redovisningskonsult samt en intervju med en rättslig expert på Skatteverket.</p><p><strong>Resultat: </strong>Studiens resultat tyder på att småföretagens administrativa börda har ökat avsevärt sedan fakturamodellens införande. Dessutom påverkas olika näringsgrenar olika mycket av modellen. Regerings syfte med ROT-avdraget gynnas av fakturamodellen då svartarbetet minskat och efterfrågan av tjänster har ökat. Införandet av fakturamodellen kunde dock ha gjorts bättre och studien tyder på att informationen har varit bristfällig.</p> / <p><strong>Background and problem discussion:</strong> For the purpose of this study, “ROT-avdrag” is translated into Renovation deduction. It is a tax reduction for individuals of up to 50 % of the cost of labour for repair and maintenance, and renovation and expansion costs. This system has been in use at several occasions, undergoing some changes. The new invoice system was introduced 1st of July 2009 which means that the customer deducts the tax at the point of purchase of the service. In other words, the costumer will only pay half the cost of labour to the seller. Consequently, it is now the seller who is required to request the outstanding sum straight from the Tax Office. The new model and its system has been a hot topic of whether it affects societal actors positively or negatively. Small businesses have highlighted several risks and problems with the new rules.</p><p><strong>Aim: </strong>The aim of this study is to examine how the invoice system is perceived by small businesses. It also aims to find out how small businesses perceive that the invoice system relates to the Government’s target of reducing the administrative burden on small businesses, and also to see how the invoice system complies with the target of the Renovation deduction, which is to reduce illegal employment and increase demand in the construction sector.</p><p><strong>Method:</strong> This essay is based on a qualitative approach in which interviews have been a central part. Of a total of seven completed interviews, five have been made with small businesses in the construction industry. One interview has been conducted with an accounting consultant and one interview with a legal expert from the Tax Office.</p><p><strong>Results: </strong>The result indicates that small businesses´ administrative burden has increased substantially since the invoice system was introduced. Furthermore, different industries are differently affected by the system. The Government´s target with the Renovation deduction has been benefited by the invoice system sinces illegal employment has been reduced and demand for services has increased. The introduction of the invoice system, however, could have been better; the study indicates that the information have been inadequate.</p>

Bakgrund och problemdiskussion: ROT-avdraget står för Reparation och underhåll, Ombyggnad och Tillbyggnad och är en skattereduktion för privatpersoner på upp till 50 % av arbetskostnaden. Systemet har funnits i flera omgångar och det har skett en del förändringar. Den 1 juli 2009 infördes fakturamodellen vilken innebär att privatpersoner får skattelättnaden direkt vid köpet av tjänsten, det vill säga, kunden betalar endast hälften av arbetskostnaden till säljaren. Därefter får säljaren själv begära resterande belopp från Skatteverket. Fakturamodellen och dess system har varit ett hett diskussionsämne under den senaste tiden om huruvida den påverkar samhällsaktörer positivt eller negativt. Det har från småföretagens sida lyfts fram flera risker och problem med de nya reglerna. Syfte: Syftet med uppsatsen är att undersöka hur fakturamodellen och dess system uppfattas av småföretag. Syftet är också att ta reda på hur småföretag uppfattar att fakturamodellen förhåller sig till regeringens målsättning om att minska den administrativa bördan för mindre företag samt hur modellen går i linje med ROT-avdragets syfte att minska svartarbetet och öka efterfrågan inom byggsektorn. Metod: Denna uppsats bygger på en kvalitativ metod där intervjuer varit det centrala. Av totalt sju genomförda intervjuer har fem gjorts med småföretag inom byggbranschen. En intervju har genomförts med en redovisningskonsult samt en intervju med en rättslig expert på Skatteverket. Resultat: Studiens resultat tyder på att småföretagens administrativa börda har ökat avsevärt sedan fakturamodellens införande. Dessutom påverkas olika näringsgrenar olika mycket av modellen. Regerings syfte med ROT-avdraget gynnas av fakturamodellen då svartarbetet minskat och efterfrågan av tjänster har ökat. Införandet av fakturamodellen kunde dock ha gjorts bättre och studien tyder på att informationen har varit bristfällig. / Background and problem discussion: For the purpose of this study, “ROT-avdrag” is translated into Renovation deduction. It is a tax reduction for individuals of up to 50 % of the cost of labour for repair and maintenance, and renovation and expansion costs. This system has been in use at several occasions, undergoing some changes. The new invoice system was introduced 1st of July 2009 which means that the customer deducts the tax at the point of purchase of the service. In other words, the costumer will only pay half the cost of labour to the seller. Consequently, it is now the seller who is required to request the outstanding sum straight from the Tax Office. The new model and its system has been a hot topic of whether it affects societal actors positively or negatively. Small businesses have highlighted several risks and problems with the new rules. Aim: The aim of this study is to examine how the invoice system is perceived by small businesses. It also aims to find out how small businesses perceive that the invoice system relates to the Government’s target of reducing the administrative burden on small businesses, and also to see how the invoice system complies with the target of the Renovation deduction, which is to reduce illegal employment and increase demand in the construction sector. Method: This essay is based on a qualitative approach in which interviews have been a central part. Of a total of seven completed interviews, five have been made with small businesses in the construction industry. One interview has been conducted with an accounting consultant and one interview with a legal expert from the Tax Office. Results: The result indicates that small businesses´ administrative burden has increased substantially since the invoice system was introduced. Furthermore, different industries are differently affected by the system. The Government´s target with the Renovation deduction has been benefited by the invoice system sinces illegal employment has been reduced and demand for services has increased. The introduction of the invoice system, however, could have been better; the study indicates that the information have been inadequate.

Diploma work deals with current aspects of information systems in public administration. The thesis assesses impact of introduction of the data box system on effective communication in public administration and evaluates to what extend the data boxes are beneficial to citizens of this state. After definition of terms used in this field, first part of the work is focused on the e-Government project and its four pillars. Further, thesis evaluates effect of the e-Government project on reduction of administrative burden for businessmen and on the lives of citizens in the information society. The following part of the work highlights gaps in the legislation, which creates rules for the data box system and has got an immediate impact on the efficiency of their operation. The work also surveys effects of the data box system introduction on effective communication between state and local governments on the citizens of our country. Diploma work points out the problems of the data box system, analyses their causes and offers possible solutions.