Management Theory and Studies for Rural Business and Infrastructure Development, Volume 39, Number 3

Modeling of tax optimization opportunities in business enterprises

Valdemaras Makutėnas, Danutė Krikštonaitienė


When planning taxes, business enterprises must follow the requirements of the law and the practice of the tax authorities, so that tax avoidance actions would not be recognized as tax evasion. This process is described as tax optimization. The aim of this paper – to develop a possible tax optimization model for Lithuanian business enterprises. Research methodology: systematization of the strategies, ways and methods of tax optimization presented by the researchers. The research results – a methodology helping to determine the importance of tax optimization and its benefits for Lithuanian business enterprises was developed.

JEL Codes: E60, H63.

Keyword(s): tax, relief, optimization, model, business enterprises

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Management Theory and Studies for Rural Business and Infrastructure Development eISSN 2345-0355

This journal is published under the terms of the Creative Commons Attribution-Noncommercial 3.0 Unported License. Responsible editor: Dr Audrius Gargasas.