Mokesčių naštos įtakos AB „Gėrimai“ pelningumui įvertinti
Evaluation of Tax Burden Influence on Business Profitability

Summary/Abstract: This study analyses the impact of the Lithuanian tax system on business profitability. All taxes are strictly regulated by laws and depend on sales volumes. Firstly, it is very important to calculate the burden of all taxes and than the burden of separate district taxes. This study focuses on changes of laws on profit tax. It is worth to evaluate average effective tax rates and their impact on the burden of profit tax (calculated by gross profit and by net profit). It was found out that a close link between average effective tax rates and the burden of profit tax calculated by net profit exists. It means that average effective tax rates have a very strong impact on net profit of on enterprise.

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