Obciążenia fiskalne a konkurencyjność litewskich przedsiębiorstw
Fiscal charges and competitiveness of lithuanian enterprises

Summary/Abstract: The current reality is characterized by complexity and variety of factors determining the competitiveness of enterprises. Factors which have their source in the market environment are independent of the company, which to a greater or lesser extent increases their importance for all businesses regardless of a sector. One of such factors is fiscal policy of the state. The country’s tax system influences certain behaviours of enterprises, and thus affects their competitiveness. This article aims to assess the determinants of tax competitiveness of Lithuanian companies. The tax burden will be assessed on the basis of the payment of taxes (income and VAT), contribution to social security and health insurance, as well as the amount of the total tax burden.

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