Generolo Jono Žemaičio Lietuvos karo akademija

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.

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.

Public administration in the conditions of the Slovak Republic contributes to a great extent to ensuring the internal and external security of the state. In the following article, the author deals with the relationship between public administration and public service as terms closely related. Author takes the view, that the basic characteristic of the concept of public service is based on its formal criterion, from work to the benefit of a legal person governed by public law (state, municipality, public corporation). He submits that a civil servant may be considered to be any employee employed by a legal person governed by public law as a civil servant only as an employee employed by the State. The concept of public service has the character of a complex legal institution intervening in several sectors of our rule of law (constitutional law, administrative law, labour law).

Various types of calamities determine greater political attention to disaster management, but permanent efficient functionality of this sphere has to be the priority of the state as the guarantor of fundamental obligations to its citizens. Legal regulation sets fundations for functioning of certain system of institutions and processes, which intend to ensure proper disaster management. The article analyses theoretical aspects of disaster management in the context of public sector modernization with the distinction of traditional public administration, New Public Management, New Public Governance and Neo - Weberianism. The focus is on the acceptability of different models of public sector to disaster management. In the first part of the article, the attention is focused on the advantages and disadvantages of traditional public administration to disaster management. The second part of the article reviews the significance of the reform and the practical implications of the principles of New Public Management to disaster management. The third part of the article analyses the significance of New Public Governance discourse to disaster management and the fourth part defines the newest theoretical aspects of public administration Neo-Weberian model and its significance to increasing the efficiency of disaster management system is evaluated.

The internationalization practice of private public cooperation has been intensively studied since the 1960s. Due to increase in public capital flows, direct investments and competition in private services at that time active development of public and private cooperation has begun. This publication emphasizes the importance of a military training system quality and ways how to gain the better performance for the sustainable improvement. However diminishing long term allocations for training suppose new perception for different kind of qualification anticipated in the National Defense System (NDS). There are several good experience countries in the world which changed their army training system qualification assessments and purchased training service from private companies. Market research data showed that public-private partnership in military training is a new kind of military sustainable support possibility. There was a novel model laid in this paper for better military training system and private partnership evaluation.