{"id":27129,"date":"2025-05-21T13:59:53","date_gmt":"2025-05-21T10:59:53","guid":{"rendered":"https:\/\/www.kaunokolegija.lt\/vf\/?p=27129"},"modified":"2025-05-21T14:13:34","modified_gmt":"2025-05-21T11:13:34","slug":"sveikiname-jevgenija-furgase-apgynus-daktaro-laipsnio-disertacija","status":"publish","type":"post","link":"https:\/\/www.kaunokolegija.lt\/vf\/sveikiname-jevgenija-furgase-apgynus-daktaro-laipsnio-disertacija\/","title":{"rendered":"Sveikiname Jevgenij\u0105 Furgas\u0119\u00a0apgynus daktaro laipsnio disertacij\u0105"},"content":{"rendered":"<p class=\"ds-markdown-paragraph\" style=\"line-height: 21.45pt;background: white;margin: 10.3pt 0cm;text-align: justify\"><strong><span style=\"font-family: 'Segoe UI',sans-serif;color: #404040\"><a href=\"https:\/\/i0.wp.com\/www.kaunokolegija.lt\/kk_wp_content\/uploads\/sites\/10\/2025\/05\/Jev-9819-2.jpg?ssl=1\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" class=\"wp-image-27132 alignright\" src=\"https:\/\/i0.wp.com\/www.kaunokolegija.lt\/kk_wp_content\/uploads\/sites\/10\/2025\/05\/Jev-9819-2.jpg?resize=413%2C537&#038;ssl=1\" alt=\"\" width=\"413\" height=\"537\" \/><\/a><\/span>Sveikiname Kauno kolegijos Verslo fakulteto Apskaitos ir finans\u0173 katedros d\u0117stytoj\u0105 (jaunesni\u0105j\u0105 asistent\u0119)\u00a0Jevgenij\u0105 Furgas\u0119\u00a0s\u0117kmingai apgynus disertacij\u0105 tema\u00a0\u201eMokes\u010di\u0173 sistemos pertvarkos modeliavimas d\u0117l technologin\u0117s pa\u017eangos poveikio u\u017eimtumui\u201c\u00a0ir \u012fgijus socialini\u0173 moksl\u0173 ekonomikos krypties daktaro laipsn\u012f.<\/strong><\/p>\n<p>Mokslo daktaro disertacija rengta 2019\u20132024 m. Vytauto Did\u017eiojo universitete. Mokslinis vadovas \u2013\u00a0prof. dr. Astrida Miceikien\u0117.<\/p>\n<p style=\"text-align: justify\"><strong>Disertacijos anotacija<\/strong><\/p>\n<p style=\"text-align: justify\">Disertacijoje nagrin\u0117jama mokes\u010di\u0173 sistemos pertvarka, s\u0105lygojama technologin\u0117s pa\u017eangos poveikio u\u017eimtumui. Tyrimo problema \u2013 kokias mokes\u010di\u0173 surinkimo \u012f vald\u017eios biud\u017eet\u0105 problemas kelia technologin\u0117s pa\u017eangos poveikis u\u017eimtumui ir kaip d\u0117l to tur\u0117t\u0173 b\u016bti modeliuojama mokes\u010di\u0173 sistemos pertvarka. Taikant bendrosios pusiausvyros model\u012f, tyrime modeliuojami keturi mokes\u010di\u0173 sistemos pertvarkos scenarijai: darbo pajam\u0173 apmokestinimo ma\u017einimas ir jo derinimas su vartojimo, kapitalo pajam\u0173 mokes\u010di\u0173 didinimu ir automatizuoto kapitalo pajam\u0173 mokes\u010dio \u012fvedimu. Tyrimo rezultatai parod\u0117, kad darbo pajam\u0173 apmokestinimo ma\u017einimas skatina u\u017eimtum\u0105, ta\u010diau ilgainiui jo efektyvumas ma\u017e\u0117ja d\u0117l spart\u0117jan\u010dios automatizacijos. Taip pat darbo pajam\u0173 mokes\u010di\u0173 ma\u017einimas teigiamai veikia ekonomikos augim\u0105 ir kitus makroekonominius rodiklius, i\u0161skyrus mokestini\u0173 pajam\u0173 surinkim\u0105, kuri\u0173 kompensavimui reik\u0117t\u0173 alternatyvi\u0173 mokestini\u0173 pajam\u0173 \u0161altini\u0173. Vartojimo mokes\u010dio didinimas gali kompensuoti dal\u012f prarast\u0173 mokestini\u0173 pajam\u0173, bet slopina teigiam\u0105 darbo apmokestinimo ma\u017einimo efekt\u0105 u\u017eimtumui ir kitiems makroekonominiams rodikliams. Kapitalo mokes\u010di\u0173 didinimas ir nauj\u0173 mokes\u010di\u0173 \u012fvedimas ma\u017eiau slopina teigiam\u0105 darbo apmokestinimo ma\u017einimo efekt\u0105, ta\u010diau neu\u017etikrina pakankam\u0173<br \/>\npajam\u0173 biud\u017eetui. Tyrimas ir jo rekomendacijos prisideda prie kryptingos mokes\u010di\u0173 politikos formavimo ir yra naudingos prognozuojant vald\u017eios pajamas bei u\u017eimtumo poky\u010dius technologin\u0117s pa\u017eangos kontekste.<\/p>\n<p style=\"text-align: justify\"><em>Su disertacija galima susipa\u017einti<a class=\"l04dV ro37v\" href=\"https:\/\/portalcris.vdu.lt\/server\/api\/core\/bitstreams\/4a5ad563-bf45-45b3-a121-18416108d1ae\/content\" target=\"_blank\" rel=\"noopener\" data-hook=\"WebLink\"><strong>\u00a0\u010dia.\u00a0<\/strong><\/a><\/em><\/p>\n<p style=\"text-align: justify\"><strong>Verslo fakulteto bendruomen\u0117s vardu nuo\u0161ird\u017eiai linkime dr. Jevgenijai Furgasei \u012fkv\u0117pimo, nauj\u0173 pasiekim\u0173 ir s\u0117km\u0117s tolesn\u0117je mokslin\u0117je bei pedagogin\u0117je veikloje! Teb\u016bnie \u0161is laipsnis tik prad\u017eia dar didesniems projektams!<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sveikiname Kauno kolegijos Verslo fakulteto Apskaitos ir finans\u0173 katedros d\u0117stytoj\u0105 (jaunesni\u0105j\u0105 asistent\u0119)\u00a0Jevgenij\u0105 Furgas\u0119\u00a0s\u0117kmingai apgynus disertacij\u0105 tema\u00a0\u201eMokes\u010di\u0173 sistemos pertvarkos modeliavimas d\u0117l technologin\u0117s pa\u017eangos poveikio u\u017eimtumui\u201c\u00a0ir \u012fgijus socialini\u0173 moksl\u0173 ekonomikos krypties daktaro laipsn\u012f. Mokslo daktaro disertacija rengta 2019\u20132024 m. Vytauto Did\u017eiojo universitete. Mokslinis vadovas \u2013\u00a0prof. dr. Astrida Miceikien\u0117. Disertacijos anotacija Disertacijoje nagrin\u0117jama mokes\u010di\u0173 sistemos pertvarka, s\u0105lygojama technologin\u0117s [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":27130,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-27129","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-naujienos"],"_links":{"self":[{"href":"https:\/\/www.kaunokolegija.lt\/vf\/wp-json\/wp\/v2\/posts\/27129","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.kaunokolegija.lt\/vf\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.kaunokolegija.lt\/vf\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.kaunokolegija.lt\/vf\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.kaunokolegija.lt\/vf\/wp-json\/wp\/v2\/comments?post=27129"}],"version-history":[{"count":6,"href":"https:\/\/www.kaunokolegija.lt\/vf\/wp-json\/wp\/v2\/posts\/27129\/revisions"}],"predecessor-version":[{"id":27138,"href":"https:\/\/www.kaunokolegija.lt\/vf\/wp-json\/wp\/v2\/posts\/27129\/revisions\/27138"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.kaunokolegija.lt\/vf\/wp-json\/wp\/v2\/media\/27130"}],"wp:attachment":[{"href":"https:\/\/www.kaunokolegija.lt\/vf\/wp-json\/wp\/v2\/media?parent=27129"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kaunokolegija.lt\/vf\/wp-json\/wp\/v2\/categories?post=27129"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kaunokolegija.lt\/vf\/wp-json\/wp\/v2\/tags?post=27129"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}