Generolo Jono Žemaičio Lietuvos karo akademija

The article analyses conceptions of both, the economic security and financial security of the state, in respect to a recent increase of attention given to assuring the state’s economic security while emphasizing mostly the financial factor. Therefore, a thorough analysis on the two conceptions, as well as, on their interrelation, based on scientific literature, revealed that state’s financial security and stability can reflect the economic security of the state only to some extent. The performed scientific practical research verified the hypothesis, which emerged during theoretical research, that financial security and stability cannot fully ensure the economic stability of the state.

Recently, the countries try to attract more foreign investments, improve the standard of living in the country and improve not only macroeconomic but also the indicators of the personal life satisfaction. More and more attention is paid to the tax system reorganization and evaluation. However, the different evaluation methods of the tax system can give different results and for this reason, there is not so simple to choose the right method or complex. The research was done with purpose to find out, which method of the evaluation of the tax system would be the most acceptable. On the basis of the results of the empirical study, there were identified the complex tax system evaluation criteria. According to them, the country, taking into account its specific characteristics, can compose the suitable complex tax system evaluation model. It can help to evaluate the country’s tax system in the most objectively way.

This article analyses the concept of tax system in terms of entrepreneurship promotion given the fact that more and more attention is recently paid to entrepreneurship and promotion of it precisely through the national tax system. This article seeks to prove that: tax system is one of the economic entities’ operating conditions enabling to promote or suppress entrepreneurship in the country; both self-employed persons and companies can be entrepreneurial entities; in any case, a state, in promoting or suppressing their entrepreneurship, thus, influences the national economy and its changes.

In order to achieve the main objective – to facilitate the analysis of financial reports and assessment of company’s financial condition and activity, the analysis and modelling of usage of statistical methods becomes one of the tasks. The statistical analysis may also be treated as one of the main assessment modes of the company’s financial condition or activity, which can facilitate the work of analysts significantly. The conducted analysis of scientific literature allows stating that the usage of statistical methods in the assessment of company’s financial activity has not been widely analysed; besides, there are no assessment models, which would allow analysing the company’s finances sufficiently precisely and quickly. Thus the objective of the scientific research presented in this article is to identify and to define clearly the theoretical aspects of modelling of statistical methods within the context of financial analysis. Therefore it is meaningful to prepare a theoretical model of financial analysis with the help of statistical methods, on the basis of which the scientists, managers of the company or other interested persons would be able to conduct the company’s financial analysis sufficiently precisely and easily.