Revenues from public finances and taxes are very important conditions for the country‘s economic policy. No state can exist without taxes, so taxes are one of the most important components of a state’s fiscal policy, especially during a pandemic. Of course, it is especially important to collect enough tax revenue in the event of an emergency in the country. This is exactly the situation with a pandemic, especially in the case of the COVID19 virus development in 2020-2021. Taxes are the main source of revenue for the national budget, and redistribution accounts for government spending. Because the government does not create real products or services, the implementation of various state functions requires enormous resources. Taxes are therefore a really important and significant source of public finance revenue. The research problem may be a different tax burden in Lithuania during the pandemics. In addition, individual tax receipts and personal tax metrics may vary. The topic of the publication is the aspect of general and personal tax burden in Lithuania during the pandemic situation. The aim of this publication is to present the concept of individualized tax burden in modern times and restructural movements of the public finances. The main research methods used are: analysis of tax revenues in the scientific literature, data collection and systematization, comparative statistical data analysis, presentation of data, proportional analysis.
The purpose of civil-military cooperation is to exchange resources and information to effectively manage different types of disasters. In this regard, civil-military cooperation in disaster preparedness should increase coherence in the area of information sharing and mutual support. The purpose of this study is to examine how cooperation between municipal institutions and the same nation’s military meets these requirements. The results presented in the article show that cooperation between municipal institutions and military personnel of the same nation is similar to civilian and military cooperation in international missions or disaster relief. This cooperation is based on a mutual understanding of the value of cooperation; willingness to cooperate and mutual support. At the same time, there are objective obstacles to the effectiveness of cooperation in disaster preparedness between municipal institutions and the military, mainly related to legal regulation, bureaucracy and hierarchy, often impeding the dissemination of information and undermining mutual trust between institutions. The study found that simplification of existing legislation, detailed planning process, information sharing during joint exercises and other joined activities would be important factors in improving civil (municipal)-military cooperation in disaster preparedness.
Public administration is a set of state institutions that mainly exercises the functions of the executive body (rather than legislative or judicial) in accordance with the law. Public administration includes the Cabinet of Ministers, institutions subordinate to the Cabinet of Ministers as well as other independent institutions. The aim of the research is to analyse the historical development of the Cabinet of Ministers and ministries, to emphasize the main stages of development of public administration, while highlighting the problems that existed both during the period of Latvia’s first independence as well as after the restoration of the state and seeking the best possible solutions for the further development of public administration. The study will use descriptive, dogmatic, historical, comparative and analytical research methods.
The aim of this paper is to identify, design and classify general instruments applicable to stabilize development in defense spending as one of the decisive prerequisites of a long-term maintenance and development of national defense capabilities. Based on analyses of approaches implemented in the former Czechoslovakia and later in the Czech Republic as well as in other selected European countries, the paper submits a set of measures leading to defense spending stabilization. To gather data regarding practice in individual countries a structured interviews and a questionnaire survey have been carried out, addressing subject matter experts in selected European countries. Result of this research have proven that in a number of countries the issue of defense spending stabilization has never been addressed. Based on experience of those countries that have implemented certain measures of defense spending stabilization, it seems that the optimum approach to defense spending stabilization consists of instruments that are anchored in national legislation and that enable an overall fixation (reservation of certain part of government incomes for the purpose of armed forces maintenance and modernization).
The Part I of article presents the current issues and latest trends of one of the public security policy one of priority – ensuring public security in combating crime. In article covers the main quantitative and qualitative indicators of the present-day crime in Lithuania and in the world; the key problems of crime prevention optimization and legal regulation and institutional problems of criminal process control are elucidated. This research focuses in particular on the importance of creating models for control and prevention of new crime acts. Also, the problems of prevention and control of some conditionally distinguished criminal processes – shadow economy, corruption, fight against human trafficking and violence in family environment – are scrutinized. As a result in this research is emphasised the importance of decentralisation in combating crime; the main guidelines of optimization and modernisation in this field are presented. The authors applied general scientific methods of studying objective reality, peculiar to legal sciences: systematic document analysis, metaanalysis, structural-functional analysis, teleological, comparative, critical approach, generalisation and prediction.