The detrimental transboundary effect of COVID-19 exhibits an unprecedented circumstance for organizational resilience. This proposed research paper aims to analyze the impact of COVID-19 on small businesses (SBs) worldwide towards developing a strategic resilience framework. This framework...

We estimate effective and optimal net income tax schedules and compare them to the estimated statutory rates for the case of Lithuania for the period 2014-2015. Values of effective net tax rates are estimated from the survey of EU Statistics on Income and Living Conditions; the statutory net tax...

The Covid‑19 pandemic severely affected some categories of non-standard workers, and particularly the self‑employed. The emergency measures cushioned the potentially disastrous effect on their social circumstances, but undeniably highlighted even more the gaps in their access and entitlement...

The Covid‑19 pandemic severely affected some categories of non-standard workers, and particularly the self‑employed. The emergency measures cushioned the potentially disastrous effect on their social circumstances, but undeniably highlighted even more the gaps in their access and entitlement...

This paper explores the gendered influence on SME development under economic transition in Lithuania. Previous studies have shown that male and female business owners are more different than similar in terms of personal and business characteristics (Brush 1992). An analysis of 332 SME owners in...

This paper identifies the specific external barriers to SME development in Lithuania. An analysis of 332 SME owners reveals that formal barriers (taxes, frequent changes to and ambiguity of tax policies) and environmental barriers (low purchasing power, lack of funds for business investment)...