文章基本信息

标题：The assessment of shadow economy in Lithuania
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作者：Emilija Narbuntaitė ; Agnė Ramanauskaitė
期刊名称：Buhalterinės Apskaitos Teorija ir Praktika
印刷版ISSN：1822-8682
电子版ISSN：2538-8762
出版年度：2014
期号：15A
页码：149-161
DOI：10.15388/batp.2014.15A.12
出版社：Vilnius University Press
摘要：Kiekviena šalis susiduria su šešėline ekonomika, kuri iškraipo oficialius ekonomikos rodiklius ir dėl to tampa nebeįmanomas teisingų, savalaikių ir racionalių ekonominių, teisinių bei socialinių sprendimų priėmimas. Todėl svarbu patikimai nustatyti oficialiai neapskaitytos ekonomikos lygį šalyje, įvertinti jos veiksnius bei analizuoti pasekmes. Todėl šiame straipsnyje nagrinėjama šešėlinės ekonomikos samprata, tiriami jos vertinimo metodai ir analizuojama Lietuvos ekonominė padėtis šiuo aspektu.
其他摘要：In the scientific literature the shadow economy is defined as complex phenomena. The existence of it is determined by various causes and factors and the main purpose of this paper is to describe the meaning of shadow economy and estimate the size of it in Lithuania. The main tasks of this paper are to analyse the main conception of shadow economy, to present alternative methodologies for measuring the shadow economy, to analyse the level of shadow economy in Lithuania and disclose the main causes of it. The first part of the paper analyses the main conception of shadow economy. There are various points of view describing the definition of shadow economy and it depends on the main point of research. In this paper it is used the economical point of view. The second part of the paper presents the alternative methodologies for measuring shadow economy. There are various methods assigned to direct, indirect and factorial groups. Finally, in the third part of the paper it is presented the results of other authors’ researches of Lithuanian shadow economy. According to them, the rate of Lithuanian shadow economy fluctuates between 17-33.8% of gross domestic product. The most important Lithuanian shadow economy causes are too big tax burden, gaps in legislation, distrust and dissatisfaction of government.
关键词：shadow economy;assessment methods;Lithuania;
其他关键词：shadow economy;assessment methods;Lithuania