Santrauka
Anotacija. Mokesčių planavimas yra aktualus klausimas, kuriuo domisi mokesčių mokėtojai, praktikai, valdžios institucijos bei mokslininkai. Analizuojant mokslinę literatūrą mokesčių planavimo klausimu, matoma, kad vieni autoriai gilinasi į mokesčių planavimo procesą, kiti – į veiksnius, lemiančius mokesčių planavimą. Nors mokslinės literatūros, analizuojančios minėtus veiksnius, yra nemažai, pastebima, kad atsiranda poreikis šią literatūrą sisteminti. Straipsnio tikslas – identifikuoti veiksnius, lemiančius įmonių ir individų (namų ūkių) įsitraukimą į mokesčių planavimo veiklą. Straipsnyje naudoti metodai: sisteminė mokslinės literatūros analizė, informacijos sisteminimas, lyginimas, apibendrinimas. Straipsnyje, išanalizavus mokslinę literatūrą, pateikta mokesčių planavimo sąvoka bei identifikuoti veiksniai, kurie skatina ir stabdo abiejų tipų mokesčių mokėtojų įsitraukimą į mokesčių planavimo veiklą. Po teorinės analizės nustatyta, kad įmonių mokesčių planavimui įtaką daro įmonės pelningumas, pelnas prieš mokesčius, tarptautiškumas, užsienio operacijų mastas, listingavimas, kapitalo imlumas bei augimas, vystymasis, įmonės dydis ir finansinis svertas, įmonės vadovo optimizmas, jo karo tarnybos patirtis, lobizmas, reputacijos ir finansinės apskaitos klausimai. Namų ūkių mokesčių planavimui poveikį daro mokesčių mokėtojų amžius, pajamos, pajamų nelygybė namų ūkyje, patirtis, kompeksiška mokesčių sistema, jos sudėtingumas, baudos, slėpimo išaiškinimo tikimybė. Tiek įmonių, tiek namų ūkių įsitraukimą į mokesčių planavimo veiklą stabdantis veiksnys – religingumas.
JEL klasifikacija: H26.
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