Abstract. Europe demands that its people be culturally and intellectually equipped in the ways that are suitable for their present and future. Only in this way they will be able to live meaningful lives in person and together. Higher education institutions play a key role in developing appropriate strategies as they are responsible for preparing their students for viable development of career and citizenship. Universities and other higher education institutions are increasingly realizing that their movement is a moving target and their leadership in the field of knowledge and understanding development and transfer means a new sensitivity to a society change. They are increasingly consulting their customers. Education inspires societal progress, but at the same time, it must respond with discernment to society by developing appropriate strategies for future study programs.
Graduate studies in human resource management and national security programs prepare students for an independent national budget evaluation (acting as public finance specialists) which requires high qualification. The managers of human resource in the public sector are in charge of public finance expenditure accounting and budget matters in an institution and, besides typical knowledge of the budget, must demonstrate deep knowledge of public finance and the ability to combine human resource management and public expenditure issues.
In order to achieve this goal, the Master study programme in National Security at General Jonas Žemaitis Military Academy of Lithuania (MAL) partially provides the study of specialized subjects in the fields of public finance and budget planning. One of the most important subjects is the national budget which requires from the students a lot of prior knowledge in the field of budgeting and taxation systems. Estimating that the main purpose of governmental sector’s human resource management could be public finance, it is useful to show students the differences in the approach of national budget operations and tax revenue purposes. The teaching process should be based on accurately selected cases obvious for students. From a didactic point of view, a properly selected case is the one that contains a lot of differences among national, government and municipal budgets and their records in the national legal system.
One of the examples that meets the above criteria is revenues collected from different taxes. Settled income from taxes are one of the most important revenues for the national budget. Moreover, the principles of diversification of government and municipal budgets could be clearly understandable for graduate students.
The paper presents the advantages and disadvantages of choosing different taxes for national, state and municipal budgets concerning tax burden for different groups of society. Furthermore, the purposes of teaching students public budgeting and the principles of taxation are discussed. Amid the many preferences, the most important one could be a pattern that clearly shows different approaches to budget expenditures and tax diversification as an interrelated issue that is the amount of budget expenditures strictly correlating with taxable and non-taxable income in the public finance and depending on the budget legislation. Certainly, the indication of such relations is the essence of public finance budgeting.
Practical applications are constructed from years of practice in teaching public finance, national and municipal budgets. Taxation theories were also indicated by the results of a survey carried out in a group of students studying public finance in the last academic year.
The improvement of public finances is an important issue for any country’s development. This content is changing public sector and sustainability of citizens environment; therefore, much attention is paid to the widespread improvement of financial research. In addition, activities may be organized in connection with applicable higher education programs. On the other hand, education in the field of financial management in different countries is interpreted differently. It has become increasingly important that such a discussion does not directly contribute to the overall development of financial education in recent years. One of the possible ways to handle personal finances in various economic conditions may be to change the attitude of students to the knowledge provided by universities. Young people should be supported by financial education included in their study programs. Proper management of these programs helps to improve the educational process and their economic situation. Ultimately, the best way to determine the tax paid by individuals and legal entities could be called their rate of tax burden. However, an ordinary citizen who lives only from the income related to labor relations and has a higher tax burden may be a more important problem.
Another key objective of the paper is to disclose how citizens perceive taxation and public spending. The objective of the paper is to show the impact of the tax incidence in Lithuania during the last decade. Thus, we can consider almost doubled increase in the burden of direct taxes compared with the officially declared average tax burden of the country. Nonetheless, an additional tax burden includes hidden taxes related to payments from the individuals’ total income. On the average, the tax burden for an ordinary worker can be about two-thirds of his/her gross annual income. The perception of the tax burden can lead every citizen of the country to be responsible for all the actions of public servants and budget planning processes. Raising government revenues is often difficult due to the use of the concept of fixed costs for public sector when a person directly pays additional payments for most public sector services. Thus, the confusion of terms is quite constant showing the need for literacy in public finance. In recent years, the accredited tax burden of Lithuania has been more than thirty per cent of the country’s nominal gross domestic product. However, political leaders and experts suggest plans for increasing Lithuania’s tax burden. Besides, there was a critical error concerning contributions to social insurance and compulsory health insurance funds. Fortunately, in 2018, the national budget included social payments in the budget revenues.
Educating on the revenue enhancement system in state-supported finance is likely an essential issue for the country’s development. This content changes public sector and the sustainability of citizens’ lives; therefore, a significant focus on the broad improvement of finance studies is essential. Furthermore, the activity could be organized in connection with the applicable higher education programs. On the other hand, financial management education is treated differently in different countries. It is becoming increasingly important that such a discussion does not directly benefit common development of financial education in recent years. One of the possible ways to deal with personal finances in different economic conditions could be changing students’ attitude to finance knowledge at universities. Young people could be supported by financial education programs that are clearly incorporated into their undergraduate or postgraduate courses. The correct management of these programs helps to improve students and cadets learning experience and the economic wellbeing. Moreover, the learning based on public administration and public finance probably educates patriots of the country and people intolerant to non-transparent activities of public servants. Eventually, the best way to determine the country’s consolidated tax paid by natural and legal persons could be the tax burden rate. Likewise, the financial data supplied to the main European statistics authority by national statistical institutions sometimes can be slightly incorrect. Therefore, even more important issue could be an ordinary citizen living only from the income related to labour relations (or corresponding relations of income) and having an obviously higher tax burden.
Another crucial task of the paper is to reveal how taxation, public debt and spending and fiscal policy are perceived by the citizens. In addition, it also tries to respond to questioning about the financial and economic importance on financial education. Furthermore, the theoretical task of the paper is to show the size of the government debt, its service and expenditure in Lithuania and Latvia during the last crisis in 2008. Therefore, it is possible to consider the increase of direct taxes burden by almost twice comparing to the formally announced country’s tax burden. However, additional tax burden includes hidden taxes related to the aggregated spending of an individuals’ income. In an average case, the tax burden for an ordinary employee could come near to two-thirds of the gross yearly income. Then, the overpaid debt services can be very sensitive given to the assumption that an ordinary worker has an approximately adequate level of financial and economic education. The perception of tax burden can encourage each citizen of the country to be responsible for all public servant activities and budget planning processes. Public revenue enhancement is often difficult due to the use of the same concept of taxes as fixed costs for public sector when a person directly receives nothing but additional payments for the majority of public sector services. Therefore, the confusion of terms is fairly constant, which once again shows the need for public finances literacy in all areas of study programs for students or cadets. An authorized Lithuania’s tax burden has comprised less than thirty percent of the country’s nominal gross domestic product in recent years. Nevertheless, political leaders and socalled experts suggest the necessity for increasing Lithuania’s accumulated tax burden. However, there may be a fundamental mistake that social insurance and compulsory health insurance contributions to the funds are not calculated into private individuals and legal entities tax burden. Fortunately, the last year’s budget considered social payments as part of tax revenues. Unfortunately, there are diminutive amount of signs in the continuity of Lithuania’s fiscal policy in the 21st century.
Public finance, spending transparency and taxation revenue collection policy is an important issue for every country. Therefore, general education in these fields is very important, especially in the post-communist societies. As these social science disciplines influence the development of a country and citizens, many countries make the use of civic education and public understanding of financial study as a way to justify citizens’ responsibility. This paper raises and examines such cases and the subject of this scientific problem - public financial management as an important element of national education. Moreover, paid taxes and their spending create a clear microclimate in the society. Nevertheless, the real tax burden should be distributed equally. Obvious legal proceedings of the tax payment diversion in the public create additional tensions. The study also discusses financial education in Bachelor’s and Master’s degree study programs of social sciences for cadets (and students). The topics of public finance expenditure and procurement are becoming increasingly important in the 21st century. Proper social control of public procurement allows a public system to meet its needs in achieving important goals. The problem in many institutions is that procurement specialists carry out public acquisition with some problems that prevent from smooth execution of public sector expenditure management. Meanwhile, due to constant tension in the society caused by mismanaging expenditure (and therefore raising tax burden), prevailing non-transparent use of public finance and national budget deficit, public finance conceptualization is becoming crucial. Furthermore, it creates a direct benefit to the overall development of cadets and students’ education.
Viešieji finansai ir pinigų politikos samprata yra svarbi ir universali kiekvienos šalies bendruomenės ugdymo sritis. Šios socialinių mokslų disciplinos daro įtaką šalies raidai ir atskirų piliečių gyvenimui. Todėl daugelyje valstybių piliečiams ugdyti pasitelkiamos ir viešųjų finansų suvokimo studijos kaip būdas pagrįsti pilietiškumą. Straipsnyje iškeliamos ir nagrinėjamos šios temos ir mokslinės problemos – viešųjų finansų valdymo, kaip svarbios pilietiškumo ugdymo studijų dalies, reikšmingumas, – dirbančiųjų sumokamų mokesčių dydis ir reali mokestinė našta. Taip pat aptariamas studentų ir kariūnų finansinis ugdymas socialinių mokslų krypties programose. Dvidešimt pirmojo amžiaus pradžioje mokesčių ir viešųjų finansų tematika tampa vis labiau aktuali, dėl nuolatinės įtampos visuomenėje didinant mokesčius (ir mokesčių naštą), dėl dažno valstybės biudžeto deficito ir viešųjų finansų suvokimo tiesioginės naudos bendram pilietiškumo ugdymo plėtojimui.
Vienas iš galimų būdų spręsti asmeninių finansų ir ekonominių sąlygų pokyčių poveikį yra universitetinių studijų finansinio ugdymo programos. Tokių finansinio ugdymo programų plėtra padeda įgyvendinti ir pagerinti kariūnų ir studentų mokymosi patirtį ir suvokti viešųjų institucijų veikimą ir pačių kariūnų indėlį į šalies plėtra. Taigi šio straipsnio vienas iš uždavinių yra atskleisti, kad mokesčiai yra piliečių bendrumo su jų valstybe aiškiausiai suvokiamas santykis. Be to, publikacijoje bandoma atsakyti į klausimus apie finansinio ir ekonominio ugdymo svarbą, pateikiant dirbančio piliečio mokesčių naštos dydį ir jo skirtumus lyginant su viešų institucijų pateikiamais duomenimis.
Tai liečia gyventojų pajamų mokesčio, socialinio draudimo ir sveikatos draudimo mokesčių dydžius. Deja, šioje srityje galimas ir neatitikimas, nes yra skirtingai interpretuojami „Sodros“ ir privalomojo sveikatos draudimo fondo mokesčiai ar įmokos. Dėl nagrinėjamų esamų netiesioginių mokesčių daromos prielaidos, kaip, pavyzdžiui, jau po tiesioginių sumokėtų mokesčių vidutinės algos gavėjas likusius pinigus išleidžia pirkdamas prekes ir paslaugas Lietuvoje ir vėl sumokėdamas netiesioginius mokesčius jau iš grynųjų (neto) pajamų. Tokie palyginamai galimai nėra tikslūs, bet jų paklaida yra gana maža remiantis apklausų rezultatais. Pateikiami oficialūs ir tik su darbo santykiais arba jų esmę atitinkančiais santykiais susijusių pajamų skirtingi mokesčių naštos dydžiai Europos Sąjungos šalyse.