{"id":45956,"date":"2025-06-10T15:46:13","date_gmt":"2025-06-10T12:46:13","guid":{"rendered":"https:\/\/www.cobalt.legal\/?p=45956"},"modified":"2026-01-28T19:35:45","modified_gmt":"2026-01-28T17:35:45","slug":"lietuvos-mokesciu-sistema-tarp-stabilumo-iliuzijos-ir-konkurencingumo-issukiu","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lt\/news-cases\/lietuvos-mokesciu-sistema-tarp-stabilumo-iliuzijos-ir-konkurencingumo-issukiu\/","title":{"rendered":"Lietuvos mokes\u010di\u0173 sistema: tarp stabilumo iliuzijos ir konkurencingumo i\u0161\u0161\u016bki\u0173"},"content":{"rendered":"<p><strong>Lietuvos mokes\u010di\u0173 sistema jau kur\u012f laik\u0105 vertinama kaip viena konkurencingiausi\u0173 tarp Ekonominio bendradarbiavimo ir pl\u0117tros organizacijos (EBPO) valstybi\u0173. Ji lenkia tokias \u0161alis kaip \u0160vedija, Vokietija, ar Pranc\u016bzija. Ta\u010diau yra nuomoni\u0173, kad pastaraisiais metais Lietuvos \u012fvertinimas yra ne aktyvi\u0173 reform\u0173, o pasyvumo rezultatas. Visgi, JAV prekybos politika, Europos saugumo i\u0161\u0161\u016bkiai nei\u0161vengiamai veikia Lietuvos ekonomik\u0105, o pastarosios aplinkyb\u0117s skatina vald\u017ei\u0105 ie\u0161koti papildom\u0173 pajam\u0173 biud\u017eetui, sako Giedr\u0117 U\u017ekuraitien\u0117, advokat\u0173 kontoros COBALT ekspert\u0117. Ar dabartin\u0117 mokes\u010di\u0173 reforma i\u0161 ties\u0173 pad\u0117s auginti pajamas? O gal visgi po keleri\u0173 met\u0173 vasar\u0105 gird\u0117sime ne tik Palangos verslinink\u0173 nusiskundimus, bet ir Finans\u0173 ministerijos persp\u0117jimus apie did\u0117jant\u012f biud\u017eeto deficit\u0105? <\/strong><\/p>\n<p>Mokes\u010di\u0173 politikos tyrim\u0173 centras \u201eTax Foundation\u201c kiekvienais metais vertina labiausiai pa\u017eengusi\u0173 EBPO valstybi\u0173 mokes\u010di\u0173 sistemas pagal \u0161iuos kriterijus: paprastum\u0105, stabilum\u0105, skaidrum\u0105 bei neutralum\u0105.\u00a0 J\u0173 skelbtame konkurencingumo indekse Lietuva pernai met\u0173 pabaigoje \u012fra\u0161yta penktoje vietoje \u2013 per metus pakilusi dviem laipteliais.<\/p>\n<p>\u201e2024 m. u\u017eimta auk\u0161ta vieta \u2013 mokestinio stabilumo rezultatas. Kai kitose valstyb\u0117se mokes\u010di\u0173 na\u0161ta augo, Lietuvoje ji nesikeit\u0117. Ta\u010diau dabar galime klausti \u2013 ar \u0161is stabilumas n\u0117ra \u012fstrigusi ankstesn\u0117s vald\u017eios parengta mokes\u010di\u0173 reforma? \u2013 sako G. U\u017ekuraitien\u0117. \u2013 Pastaruoju metu Lietuvos naujien\u0173 sraute mokes\u010di\u0173 reforma \u2013 da\u017ena tema. Visgi svarstant apie poky\u010dius, naudinga \u012fvertinti ir kit\u0173 \u0161ali\u0173 mokestin\u0119 aplink\u0105. Juolab, kad artimos Lietuvai Latvija ir Estija konkurencingumo indekse u\u017eima pirm\u0105sias dvi pozicijas.\u201c<\/p>\n<h4><strong>Lietuva nemato poreikio didinti PVM<\/strong><\/h4>\n<p>Siekiant surinkti daugiau mokes\u010di\u0173 \u012f valstyb\u0117s biud\u017eet\u0105, EBPO bei kitos institucijos rekomenduoja daugiau d\u0117mesio skirti vartojimo ir turto mokes\u010diams bei vengti kelti ekonominiam augimui \u017ealingus mokes\u010dius, tokius, kaip gyventoj\u0173 pajam\u0173 mokestis (GPM) ar pelno mokestis. Ta\u010diau Lietuva nemato poreikio didinti standartinio prid\u0117tin\u0117s vert\u0117s mokes\u010dio (PVM) tarif\u0105, nors pa\u017evelgus \u012f biud\u017eeto sandar\u0105, PVM sudaro apie 40 proc. vis\u0173 i\u0161 mokes\u010di\u0173 surenkam\u0173 pajam\u0173, pa\u017eymi G. U\u017ekuraitien\u0117:<\/p>\n<p>\u201eValstyb\u0117 nuo 2026 m. planuoja keisti tik lengvatin\u012f tarif\u0105 \u2013 i\u0161 9 \u012f 12 proc., kuris b\u016bt\u0173 taikomas keleivi\u0173 ve\u017eimo paslaugoms bei apgyvendinimui. Be to, ketinama panaikinti 9 proc. PVM tarif\u0105 \u0161ildymui, o knygoms taikyti nebe 9, o 5 proc. lengvatin\u012f tarif\u0105\u201c.<\/p>\n<p>Palyginimui \u2013 Latvija planuodama mokes\u010di\u0173 reform\u0105 taip pat nemat\u0117 didelio poreikio gilintis \u012f PVM. \u0160alyje taikomas standartinis 21 proc. PVM tarifas, o pernai nuo 5 iki 12 proc. padidintas lengvatinis vaisi\u0173 ir dar\u017eovi\u0173 PVM tarifas, sako ekspert\u0117. Visgi \u017evelgiant \u012f Estijos pavyzd\u012f matyti, kad mokes\u010di\u0173 didinimas automati\u0161kai nerei\u0161kia konkurencingumo praradimo.<\/p>\n<p>\u201ePavyzd\u017eiui, Estijoje nuo 2024 m. standartinis PVM tarifas padidintas nuo 20 iki 22 proc., ta\u010diau \u0161alis i\u0161lieka konkurencingumo lyder\u0117. PVM pajamos, surenkamos \u012f biud\u017eet\u0105, i\u0161augo 9 proc. Tokie poky\u010diai nei\u0161g\u0105sdino ir u\u017esienio investuotoj\u0173\u201d, \u2013 sako COBALT ekspert\u0117.<\/p>\n<h4><strong>Pelno mokestis \u2013 ma\u017eesnis, bet ar tikrai?<\/strong><\/h4>\n<p>Gretinti Lietuv\u0105 su kitomis Baltijos \u0161alimis analizuojant pelno mokest\u012f \u2013 gana sud\u0117tinga, nes skiriasi mokes\u010di\u0173 sistemos. Pavyzd\u017eiui, Estijoje nuo met\u0173 prad\u017eios prad\u0117tas taikyti standartinis 22 proc., o Latvijoje \u0161iuo metu yra taikomas 20 proc. tarifas. \u017dvelgiant \u012f skai\u010dius matyti, kad Lietuvoje pelno mokestis yra ma\u017eesnis \u2013 \u0161iuo metu jis siekia 16 proc. Ta\u010diau skirtumas slypi ne tarife, o apmokestinimo logikoje, pa\u017eymi ekspert\u0117:<\/p>\n<p>\u201eLietuvoje pelno mokestis mokamas visada, kai \u012fmon\u0117 generuoja peln\u0105, nepriklausomai nuo to, ar yra i\u0161mokami dividendai. Na, o jeigu yra i\u0161mokami dividendai, fizinis asmuo \u2013 akcininkas susimoka dukart \u2013 16 proc. pelno mokest\u012f, ir 15 proc. gyventoj\u0173 pajam\u0173 mokest\u012f (GPM). Visgi Latvijoje ir Estijoje dividendus i\u0161mok\u0117jus fiziniams asmenims, jei pastarieji yra \u0161i\u0173 valstybi\u0173 rezidentai, GPM mok\u0117ti nereikia. Tod\u0117l norint nustatyti tikr\u0105 bendrovi\u0173 na\u0161t\u0105 reikia \u012fvertinti efektyv\u0173 pelno apmokestinimo lyg\u012f.\u201c<\/p>\n<p>Vis d\u0117lto, reikia nepamir\u0161ti, kad Lietuvoje veikia ir \u012fvairios lengvatos pelno mokes\u010diui, pavyzd\u017eiui, investicinio projekto lengvata, mokslini\u0173 tyrim\u0173 ir eksperimentin\u0117s pl\u0117tros lengvata ar lengvatinis pelno mokestis \u012fmon\u0117ms, \u012fsteigtoms laisvojoje ekonomin\u0117je zonoje, sako G. U\u017ekuraitien\u0117.<\/p>\n<p>\u201eLengvatos gali suma\u017einti pelno mokest\u012f, bet svarbu \u017einoti, kad jomis daugiausiai gali pasinaudoti \u012fmon\u0117s, veikian\u010dios tam tikruose sektoriuose, pavyzd\u017eiui, gamybos ir pramon\u0117s, technologij\u0173, logistikos, mokslini\u0173 tyrim\u0173 \u012fmon\u0117s. Pavyzd\u017eiui vystant paslaug\u0173 versl\u0105, sud\u0117tingiau gauti investicinio projekto lengvat\u0105 ar veikti laisvojoje ekonomin\u0117je zonoje. Atsi\u017evelgiant \u012f dabartin\u0119 situacij\u0105 bei norint konkuruoti su Latvija ir Estija si\u016blant pelno mokes\u010dio tarifo pak\u0117lim\u0105, reikia pagalvoti apie naujas lengvatas arba esam\u0173 lengvat\u0173 pl\u0117tr\u0105\u201c, \u2013 akcentuoja ekspert\u0117.<\/p>\n<h4><strong>GPM reforma \u2013 vy\u0161nia ant torto<\/strong><\/h4>\n<p>Gyventoj\u0173 pajam\u0173 mokes\u010dio reforma kelia bene daugiausiai diskusij\u0173. Planuojamas progresyvus apmokestinimas visoms pajamoms, \u012fskaitant individuali\u0105 veikl\u0105, kuri iki \u0161iol buvo apmokestinama fiksuotu 15 proc. tarifu.<\/p>\n<p>\u201eAp\u017evelgiant poky\u010dius Lietuvoje, Latvijoje ir Estijoje galima matyti skirtumus. Visgi, auk\u0161t\u0173 tarif\u0173 \u012fvedimas visose trijose Baltijos \u0161alyse \u2013 ne naujiena. Lietuvoje nuo 2026 m. si\u016bloma taikyti progresin\u012f GPM tarif\u0105 visoms pajamoms (jei n\u0117ra i\u0161im\u010di\u0173) pagal vidutin\u012f darbo u\u017emokest\u012f (VDU): iki 36 VDU \u2013 20 proc., nuo 36 iki 60 VDU \u2013 25 proc., o vir\u0161 60 VDU \u2013 32 proc.<\/p>\n<p>Latvijoje jau \u0161iemet tarifas buvo padidintas nuo 20 iki 25,5 proc. kapitalo prieaugio pajamoms. Taip pat prad\u0117tas taikyti didesnis progresinis GPM tarifas \u2013 nebe 20, 23 ar 31 proc., o 25,5, 33 proc. priklausomai nuo pajam\u0173. Be to, nuo met\u0173 prad\u017eios prid\u0117tas ir 3 proc. tarifas pajamoms, kurios vir\u0161ija 200 t\u016bkst. eur\u0173, tod\u0117l pastariesiems taikomas i\u0161 viso net 36 proc. GPM mokestis, \u2013 skai\u010diuoja G. U\u017ekuraitien\u0117. \u2013 Ma\u017eiausias \u0161uolis pastebimas Estijoje. \u010cia nuo met\u0173 prad\u017eios GPM padid\u0117jo nuo 20 iki 22 proc., o kit\u0105met svarstoma tarif\u0105 pakelti dar dviem procentiniais punktais.\u201c<\/p>\n<p>Anot ekspert\u0117s, tokie skai\u010diai gali tur\u0117ti \u012ftakos ir talent\u0173, versl\u0173 migracijai \u012f kitas \u0161alis, ir investicij\u0173 planavimui.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Lietuvos mokes\u010di\u0173 sistema jau kur\u012f laik\u0105 vertinama kaip viena konkurencingiausi\u0173 tarp Ekonominio bendradarbiavimo ir pl\u0117tros organizacijos (EBPO) valstybi\u0173. Ji lenkia tokias \u0161alis kaip \u0160vedija, Vokietija, ar Pranc\u016bzija. Ta\u010diau yra nuomoni\u0173, kad pastaraisiais metais Lietuvos \u012fvertinimas yra ne aktyvi\u0173 reform\u0173, o..<\/p>\n","protected":false},"author":19,"featured_media":43969,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[29],"country":[92],"class_list":["post-45956","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-lt","country-lithuania-lt"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lietuvos mokes\u010di\u0173 sistema: tarp stabilumo iliuzijos ir konkurencingumo i\u0161\u0161\u016bki\u0173 | COBALT<\/title>\n<meta name=\"description\" content=\"Lietuvos mokes\u010di\u0173 sistema: tarp stabilumo iliuzijos ir konkurencingumo i\u0161\u0161\u016bki\u0173. News. Naujienos. Jaunumi. Uudised.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cobalt.legal\/lt\/news-cases\/lietuvos-mokesciu-sistema-tarp-stabilumo-iliuzijos-ir-konkurencingumo-issukiu\/\" \/>\n<meta property=\"og:locale\" content=\"lt_LT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lietuvos mokes\u010di\u0173 sistema: tarp stabilumo iliuzijos ir konkurencingumo i\u0161\u0161\u016bki\u0173 | COBALT\" \/>\n<meta property=\"og:description\" content=\"Lietuvos mokes\u010di\u0173 sistema: tarp stabilumo iliuzijos ir konkurencingumo i\u0161\u0161\u016bki\u0173. News. Naujienos. Jaunumi. Uudised.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cobalt.legal\/lt\/news-cases\/lietuvos-mokesciu-sistema-tarp-stabilumo-iliuzijos-ir-konkurencingumo-issukiu\/\" \/>\n<meta property=\"og:site_name\" content=\"COBALT\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/CobaltLegal\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-06-10T12:46:13+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-01-28T17:35:45+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2025\/03\/giedreuzkuraitiene.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1500\" \/>\n\t<meta property=\"og:image:height\" content=\"1315\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Mindaugas Gailius\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Mindaugas Gailius\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minut\u0117s\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lt\\\/news-cases\\\/lietuvos-mokesciu-sistema-tarp-stabilumo-iliuzijos-ir-konkurencingumo-issukiu\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lt\\\/news-cases\\\/lietuvos-mokesciu-sistema-tarp-stabilumo-iliuzijos-ir-konkurencingumo-issukiu\\\/\"},\"author\":{\"name\":\"Mindaugas Gailius\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lt\\\/#\\\/schema\\\/person\\\/7ba0eb856a5cbe413dbd6ae5a896740a\"},\"headline\":\"Lietuvos mokes\u010di\u0173 sistema: tarp stabilumo iliuzijos ir konkurencingumo i\u0161\u0161\u016bki\u0173\",\"datePublished\":\"2025-06-10T12:46:13+00:00\",\"dateModified\":\"2026-01-28T17:35:45+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lt\\\/news-cases\\\/lietuvos-mokesciu-sistema-tarp-stabilumo-iliuzijos-ir-konkurencingumo-issukiu\\\/\"},\"wordCount\":922,\"publisher\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lt\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lt\\\/news-cases\\\/lietuvos-mokesciu-sistema-tarp-stabilumo-iliuzijos-ir-konkurencingumo-issukiu\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/giedreuzkuraitiene.jpg\",\"articleSection\":[\"Uncategorized @lt\"],\"inLanguage\":\"lt-LT\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lt\\\/news-cases\\\/lietuvos-mokesciu-sistema-tarp-stabilumo-iliuzijos-ir-konkurencingumo-issukiu\\\/\",\"url\":\"https:\\\/\\\/www.cobalt.legal\\\/lt\\\/news-cases\\\/lietuvos-mokesciu-sistema-tarp-stabilumo-iliuzijos-ir-konkurencingumo-issukiu\\\/\",\"name\":\"Lietuvos mokes\u010di\u0173 sistema: tarp stabilumo iliuzijos ir konkurencingumo i\u0161\u0161\u016bki\u0173 | COBALT\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lt\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lt\\\/news-cases\\\/lietuvos-mokesciu-sistema-tarp-stabilumo-iliuzijos-ir-konkurencingumo-issukiu\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lt\\\/news-cases\\\/lietuvos-mokesciu-sistema-tarp-stabilumo-iliuzijos-ir-konkurencingumo-issukiu\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/giedreuzkuraitiene.jpg\",\"datePublished\":\"2025-06-10T12:46:13+00:00\",\"dateModified\":\"2026-01-28T17:35:45+00:00\",\"description\":\"Lietuvos mokes\u010di\u0173 sistema: tarp stabilumo iliuzijos ir konkurencingumo i\u0161\u0161\u016bki\u0173. News. Naujienos. Jaunumi. Uudised.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lt\\\/news-cases\\\/lietuvos-mokesciu-sistema-tarp-stabilumo-iliuzijos-ir-konkurencingumo-issukiu\\\/#breadcrumb\"},\"inLanguage\":\"lt-LT\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.cobalt.legal\\\/lt\\\/news-cases\\\/lietuvos-mokesciu-sistema-tarp-stabilumo-iliuzijos-ir-konkurencingumo-issukiu\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"lt-LT\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lt\\\/news-cases\\\/lietuvos-mokesciu-sistema-tarp-stabilumo-iliuzijos-ir-konkurencingumo-issukiu\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/giedreuzkuraitiene.jpg\",\"contentUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/giedreuzkuraitiene.jpg\",\"width\":1500,\"height\":1315},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lt\\\/news-cases\\\/lietuvos-mokesciu-sistema-tarp-stabilumo-iliuzijos-ir-konkurencingumo-issukiu\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.cobalt.legal\\\/lt\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Lietuvos mokes\u010di\u0173 sistema: tarp stabilumo iliuzijos ir konkurencingumo i\u0161\u0161\u016bki\u0173\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lt\\\/#website\",\"url\":\"https:\\\/\\\/www.cobalt.legal\\\/lt\\\/\",\"name\":\"COBALT\",\"description\":\"Top-tier law services in Estonia, Latvia and Lithuania\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lt\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.cobalt.legal\\\/lt\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"lt-LT\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lt\\\/#organization\",\"name\":\"COBALT\",\"url\":\"https:\\\/\\\/www.cobalt.legal\\\/lt\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"lt-LT\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lt\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2023\\\/04\\\/cobalt-logo.png\",\"contentUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2023\\\/04\\\/cobalt-logo.png\",\"width\":400,\"height\":116,\"caption\":\"COBALT\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lt\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/CobaltLegal\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lt\\\/#\\\/schema\\\/person\\\/7ba0eb856a5cbe413dbd6ae5a896740a\",\"name\":\"Mindaugas Gailius\",\"url\":\"https:\\\/\\\/www.cobalt.legal\\\/lt\\\/author\\\/mindaugas\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Lietuvos mokes\u010di\u0173 sistema: tarp stabilumo iliuzijos ir konkurencingumo i\u0161\u0161\u016bki\u0173 | COBALT","description":"Lietuvos mokes\u010di\u0173 sistema: tarp stabilumo iliuzijos ir konkurencingumo i\u0161\u0161\u016bki\u0173. News. Naujienos. Jaunumi. Uudised.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.cobalt.legal\/lt\/news-cases\/lietuvos-mokesciu-sistema-tarp-stabilumo-iliuzijos-ir-konkurencingumo-issukiu\/","og_locale":"lt_LT","og_type":"article","og_title":"Lietuvos mokes\u010di\u0173 sistema: tarp stabilumo iliuzijos ir konkurencingumo i\u0161\u0161\u016bki\u0173 | COBALT","og_description":"Lietuvos mokes\u010di\u0173 sistema: tarp stabilumo iliuzijos ir konkurencingumo i\u0161\u0161\u016bki\u0173. News. Naujienos. Jaunumi. Uudised.","og_url":"https:\/\/www.cobalt.legal\/lt\/news-cases\/lietuvos-mokesciu-sistema-tarp-stabilumo-iliuzijos-ir-konkurencingumo-issukiu\/","og_site_name":"COBALT","article_publisher":"https:\/\/www.facebook.com\/CobaltLegal\/","article_published_time":"2025-06-10T12:46:13+00:00","article_modified_time":"2026-01-28T17:35:45+00:00","og_image":[{"width":1500,"height":1315,"url":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2025\/03\/giedreuzkuraitiene.jpg","type":"image\/jpeg"}],"author":"Mindaugas Gailius","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Mindaugas Gailius","Est. reading time":"4 minut\u0117s"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.cobalt.legal\/lt\/news-cases\/lietuvos-mokesciu-sistema-tarp-stabilumo-iliuzijos-ir-konkurencingumo-issukiu\/#article","isPartOf":{"@id":"https:\/\/www.cobalt.legal\/lt\/news-cases\/lietuvos-mokesciu-sistema-tarp-stabilumo-iliuzijos-ir-konkurencingumo-issukiu\/"},"author":{"name":"Mindaugas Gailius","@id":"https:\/\/www.cobalt.legal\/lt\/#\/schema\/person\/7ba0eb856a5cbe413dbd6ae5a896740a"},"headline":"Lietuvos mokes\u010di\u0173 sistema: tarp stabilumo iliuzijos ir konkurencingumo i\u0161\u0161\u016bki\u0173","datePublished":"2025-06-10T12:46:13+00:00","dateModified":"2026-01-28T17:35:45+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cobalt.legal\/lt\/news-cases\/lietuvos-mokesciu-sistema-tarp-stabilumo-iliuzijos-ir-konkurencingumo-issukiu\/"},"wordCount":922,"publisher":{"@id":"https:\/\/www.cobalt.legal\/lt\/#organization"},"image":{"@id":"https:\/\/www.cobalt.legal\/lt\/news-cases\/lietuvos-mokesciu-sistema-tarp-stabilumo-iliuzijos-ir-konkurencingumo-issukiu\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2025\/03\/giedreuzkuraitiene.jpg","articleSection":["Uncategorized @lt"],"inLanguage":"lt-LT"},{"@type":"WebPage","@id":"https:\/\/www.cobalt.legal\/lt\/news-cases\/lietuvos-mokesciu-sistema-tarp-stabilumo-iliuzijos-ir-konkurencingumo-issukiu\/","url":"https:\/\/www.cobalt.legal\/lt\/news-cases\/lietuvos-mokesciu-sistema-tarp-stabilumo-iliuzijos-ir-konkurencingumo-issukiu\/","name":"Lietuvos mokes\u010di\u0173 sistema: tarp stabilumo iliuzijos ir konkurencingumo i\u0161\u0161\u016bki\u0173 | COBALT","isPartOf":{"@id":"https:\/\/www.cobalt.legal\/lt\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cobalt.legal\/lt\/news-cases\/lietuvos-mokesciu-sistema-tarp-stabilumo-iliuzijos-ir-konkurencingumo-issukiu\/#primaryimage"},"image":{"@id":"https:\/\/www.cobalt.legal\/lt\/news-cases\/lietuvos-mokesciu-sistema-tarp-stabilumo-iliuzijos-ir-konkurencingumo-issukiu\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2025\/03\/giedreuzkuraitiene.jpg","datePublished":"2025-06-10T12:46:13+00:00","dateModified":"2026-01-28T17:35:45+00:00","description":"Lietuvos mokes\u010di\u0173 sistema: tarp stabilumo iliuzijos ir konkurencingumo i\u0161\u0161\u016bki\u0173. News. Naujienos. Jaunumi. Uudised.","breadcrumb":{"@id":"https:\/\/www.cobalt.legal\/lt\/news-cases\/lietuvos-mokesciu-sistema-tarp-stabilumo-iliuzijos-ir-konkurencingumo-issukiu\/#breadcrumb"},"inLanguage":"lt-LT","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cobalt.legal\/lt\/news-cases\/lietuvos-mokesciu-sistema-tarp-stabilumo-iliuzijos-ir-konkurencingumo-issukiu\/"]}]},{"@type":"ImageObject","inLanguage":"lt-LT","@id":"https:\/\/www.cobalt.legal\/lt\/news-cases\/lietuvos-mokesciu-sistema-tarp-stabilumo-iliuzijos-ir-konkurencingumo-issukiu\/#primaryimage","url":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2025\/03\/giedreuzkuraitiene.jpg","contentUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2025\/03\/giedreuzkuraitiene.jpg","width":1500,"height":1315},{"@type":"BreadcrumbList","@id":"https:\/\/www.cobalt.legal\/lt\/news-cases\/lietuvos-mokesciu-sistema-tarp-stabilumo-iliuzijos-ir-konkurencingumo-issukiu\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.cobalt.legal\/lt\/"},{"@type":"ListItem","position":2,"name":"Lietuvos mokes\u010di\u0173 sistema: tarp stabilumo iliuzijos ir konkurencingumo i\u0161\u0161\u016bki\u0173"}]},{"@type":"WebSite","@id":"https:\/\/www.cobalt.legal\/lt\/#website","url":"https:\/\/www.cobalt.legal\/lt\/","name":"COBALT","description":"Top-tier law services in Estonia, Latvia and Lithuania","publisher":{"@id":"https:\/\/www.cobalt.legal\/lt\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.cobalt.legal\/lt\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"lt-LT"},{"@type":"Organization","@id":"https:\/\/www.cobalt.legal\/lt\/#organization","name":"COBALT","url":"https:\/\/www.cobalt.legal\/lt\/","logo":{"@type":"ImageObject","inLanguage":"lt-LT","@id":"https:\/\/www.cobalt.legal\/lt\/#\/schema\/logo\/image\/","url":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2023\/04\/cobalt-logo.png","contentUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2023\/04\/cobalt-logo.png","width":400,"height":116,"caption":"COBALT"},"image":{"@id":"https:\/\/www.cobalt.legal\/lt\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/CobaltLegal\/"]},{"@type":"Person","@id":"https:\/\/www.cobalt.legal\/lt\/#\/schema\/person\/7ba0eb856a5cbe413dbd6ae5a896740a","name":"Mindaugas Gailius","url":"https:\/\/www.cobalt.legal\/lt\/author\/mindaugas\/"}]}},"_links":{"self":[{"href":"https:\/\/www.cobalt.legal\/lt\/wp-json\/wp\/v2\/posts\/45956","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cobalt.legal\/lt\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cobalt.legal\/lt\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cobalt.legal\/lt\/wp-json\/wp\/v2\/users\/19"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cobalt.legal\/lt\/wp-json\/wp\/v2\/comments?post=45956"}],"version-history":[{"count":2,"href":"https:\/\/www.cobalt.legal\/lt\/wp-json\/wp\/v2\/posts\/45956\/revisions"}],"predecessor-version":[{"id":51861,"href":"https:\/\/www.cobalt.legal\/lt\/wp-json\/wp\/v2\/posts\/45956\/revisions\/51861"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cobalt.legal\/lt\/wp-json\/wp\/v2\/media\/43969"}],"wp:attachment":[{"href":"https:\/\/www.cobalt.legal\/lt\/wp-json\/wp\/v2\/media?parent=45956"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cobalt.legal\/lt\/wp-json\/wp\/v2\/categories?post=45956"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/www.cobalt.legal\/lt\/wp-json\/wp\/v2\/country?post=45956"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}