Ilona Skačkauskienė

Research on the dynamics of Lithuanian state revenue and preferences for expenditure allocation

The article analyses revenue and expenditure on the national budget of Lithuania and looks at their dynamics and structure. First, the paper is aimed at naming the main sources of revenue as well as the preferential areas of financing. Second, it is also sought to disclose the objective principles of allocating budget appropriation. To achieve the goal, the correlation between preferences in government activity and expenditure allocation was investigated. The conducted research employs ranging and correlational analysis. Since the formation of a bigger budget leads to an increased appropriation of all functional areas, structural data were analysed thus enabling to more soundly determine whether the distinction of a functional area, as the preferential one, has an influence on its greater significance in the overall system of the national budget. After making the study, no possibility of asserting that a distinction of the preferential functional area is related to its preferential financing exists. In order to summarize the obtained results, it could be claimed that the allocation of resources accumulated by the state would be more substantiated if we related it more with activity priorities of the Government. This would lead to higher objectivity when taking decisions on public administration.

A model for measuring passenger loyalty

AbstractLoyalty development is an essential condition for an increase in profit of airline, railway and road transport companies. It is undoubtedly relevant to the success of an organisation. However, there is a lack of unified and universally accepted indicators for customer loyalty. Consequently, a model for measuring customer loyalty can be barely applied to companies that provide transport services for passengers. This gap has presupposed the need to create a customer loyalty model that corresponds to modern needs of passenger transport organisations. The model needs to be flexible to be used by various transport organisations that provide services to passengers. Principal solutions for the design of a model for loyalty measurement emerged from the clarified role of passenger loyalty and evaluation problems. The worked out solutions include a selection of a proper concept (1), loyalty specification (2), and differentiation of loyalty measurement depending on accessible data (3). To measure loyalty, an...

Model for measuring customer loyalty towards a service provider

The paper aims to create a valid model for measuring customer loyalty towards a service provider. Principal solutions for designing a model of loyalty measurement have emerged from the clarified role of customer loyalty and evaluation problems. The worked out solutions include selecting a proper concept (1), loyalty specification (2), determining a period necessary for loyalty measurement (3), differentiation of loyalty measurement depending on accessible data (4) and measuring a stage of loyalty (5). The conducted research referred to an example of a catering company, thus adopting an original mathematical model for the empirical measurement of customer loyalty. The obtained results have revealed that the loyalty of the customers of the investigated service provider is of an intermediate level. The findings have also showed the superiority of the proposed model for measuring the state of customer loyalty and for obtaining better solutions to the development of customer loyalty in the service industry.

A System of Indicators for the Complex Evaluation of the Tax System

1. Ivadas Mokesciu sistemos vertinimas--svarbiausia konstruktyvaus mokesciu sistemos tobulinimo salyga. Susisteminus specialiojoje literaturoje pasitaikancius metodinio pobudzio mokesciu sistemos vertinimo siulymus (Gill 2000; Vlassenko 2001; Bernardi et al. 2005; Tax ... 2006), iskristalizuoti trys skirtingo turinio metodai: 1) klasikiniai apmokestinimo principai ir juos apibudinantys rodikliai; 2) V. Tanzi (toliau--Tanzi) kvalifikaciniai diagnostiniai rodikliai, 3) J. B. S. Gill (toliau--Gill) diagnostiniai rodikliai. Taikant pirmaji metoda, kiekybiniais rodikliais vertinamas kiekvienas klasikinis mokesciu teorijoje isskiriamas apmokestinimo principas (teisingumas, efektyvumas, elastingumas, mokesciu administravimo paprastumas), paskui atliekama lyginamoji analize. Antruoju metodu mokesciu sistemos veiksmingumas vertinamas pagal atsakymus i pasiulytus kvalifikacinius diagnostinius rodikliu klausimus. Panasiai, tik jau per pajamu surinkimo prizme, mokesciu sistemos veiksmingumas vertinamas treciuoju metodu. Kiekvienas is siu metodu leidzia ivertinti skirtingus mokesciu sistemos aspektus (Bivainis, Skackauskiene 2007). Atlikti empiriniai tyrimai (Bivainis, Skackauskiene 2008) atskleide minetu mokesciu sistemos vertinimo metodu trukumus. Vertinant mokesciu sistema pagal klasikinius apmokestinimo principus, kilo tokiu esminiu problemu: 1) nesusietas i visuma principu nagrinejimas nesuteikia galimybes ivertinti visos mokesciu sistemos ir labai riboja mokesciu sistemu lyginamaja analize; 2) darbu autoriai siulo skirtingus rodiklius tam paciam principui vertinti; 3) tas pats rodiklis siulomas skirtingiems apmokestinimo principams vertinti (pvz., mokesciu nastos rodiklis siulomas ir vertinant apmokestinimo teisinguma, ir mokesciu administravimo paprastuma, vidutinio mokescio tarifo rodiklis--teisinguma ir efektyvuma), o tai kelia painiava. Vertinant Tanzi metodu koncentruojamasi i mokesciu sistemos produktyvumo ir administravimo paprastumo aspektus. Vertinimas nera tikslus dar ir del rodikliu klausimu neapibreztumo tiek turinio, tiek matavimo prasmemis. Si metoda tobulino Novosinskiene (2000) ir pasiule stabilumo rodikli. Taciau tai metodo trukumu nepasalino. Gill metodu, panasiai kaip ir Tanzi, mokesciu sistema vertinama naudojant rodikliu rinkini, taciau koncentruojamasi i pajamu surinkimo aspekta. Metodo trukumas--siauras mokesciu sistemos vertinimas, nenustatyti rodikliu apskaiciavimo principai ir vertinimo skales. Gill metodu neivertinamas bendras mokesciu administravimo lygis--nera nustatyta aiski rodikliu hierarchija bei nepateiktas apibendrinamasis rodiklis (ar ju rinkinys), integruojantis daliniu rodikliu reiksmes ir leidziantis ivertinti bendra mokesciu administravimo lygi. Taigi mokslineje literaturoje pateikiami mokesciu sistemos vertinimai turi tendencija koncentruotis i pavieniu mokesciu sistemos aspektu vertinima. Toks vertinimas stokoja ivairiapusiskumo, o siulymai del mokesciu sistemos tobulinimo--pagristumo ir kompleksiskumo. Siekiant uzpildyti mokesciu sistemos vertinimo metodu spragas, sio straipsnio pirmame skyriuje formuojama pirminiu mokesciu sistemos vertinimo rodikliu sistema tokiu budu, kad sudarytu prielaidu ivairiapusiskam vertinimui. Antrame skyriuje pateikiama hierarchine vertinimo sistema ir aptariamos jos taikymo galimybes. 2. Pirminiu vertinimo rodikliu parinkimo pagrindimas Vertinimo sistema tikslinga pradeti kurti nuo rodikliu nustatymo--siekiant suformuoti toki rodikliu rinkini, kuris sudarytu prielaidas ivairiapusiskai ivertinti mokesciu sistema. Mokslineje literaturoje pateikiama ivairiu mokesciu sistemos vertinimo rodikliu, kurie skiriasi tiek savo turiniu, tiek mokesciu sistemos vertinimo plociu bei gyliu. Esamu rodikliu gausa kelia nemazu sunkumu parenkant tinkamiausius vertinimo rodiklius, kita vertus, sudaro galimybiu sukurti toki rodikliu rinkini, kuris leistu nuosekliai ivertinti mokesciu sistema. Apskritai formuojant vertinimo rodikliu sistema, mokslines literaturos saltiniuose (Lydeka, Kavaliauskas 2003; Ginevicius, Podvezko 2005; Chlivickas, Raudeliuniene 2008; Tvaronaviciene et al. …

Peculiarities of Labour Income Taxation in the Baltic States

The main objective of the paper is to analyse the peculiarities of the taxation of labour income in the Baltic States (Lithuania, Latvia and Estonia). The influence of the basic tax elements on the evaluation of the level of labour income taxation was investigated. The comparative and logical analysis of statistical data and literature was performed and synthesis methods were applied. During the research, Latvia and Estonia, the countries closely related to Lithuania, have been compared. The labour income taxation (with personal income tax, social security and compulsory health insurance) in Lithuania is the lowest when compared with labour income taxation in Latvia and Estonia. The results of the research have shown that the comparison of the basic tax indicators, such as non-taxable minimum income and standard rates, only partially describe the national level of the labour income taxation. A more accurate description of the tax level could be provided only after applying ratios and evaluating such factors as tax base and tax exemptions. The paper delivers new empirical evidence on labour income taxation in different countries.

Formation of a system of multicriteria indicators for the assessment of office leasing options

With the growing scope of business and the internationalization of companies, office leasing is becoming an increasingly relevant issue. It has become an integral part of business and affects the results of commercial activities. The methods for the assessment of office leasing options that are available at the moment are imperfect, as they lack complexity and they are not related to the objective of the lease — the improvement of business results, imperfect methods for a quantitative assessment of the lease options, etc. The adequacy of the assessment of lease options largely depends on the system of indicators that is used. The system is formed on the basis of a list of indicators composed from different sources. For the system of indicators to fully reflect the analyzed phenomenon and to be suitable for a quantitative assessment, there have to be not too many or too few indicators in the system. This means that the indicators that are insignificant have to be eliminated from the list. The most precise way to do that is to apply methods of mathematical statistics. The research is based on the analysis of scientific literature and the methods of mathematical statistics.