Socialinės užimtumo įmonės.

Abstract

Starting from the May 1st 2004, the enterprises that has employees with limited functional capacity, will loose some exemptions, i.e. value-added exemption will be annulled, and the corporation tax exemption will be valid only until relative decision in the Parliament will be passed. Membership of Lithuania in the European Union rises the problem concerning the principle of equality and safeguarding the rights of socially vulnerable people in order to make equal opportunities to make business and to compete in the market. Social enterprises (social economy) that appropriate privileges are applied both in establishing, administering and in taxing them, are common in Europe. The governments are creating favourable conditions for the establishment and expansion of such enterprises and it helps to solve the unemployment problem. Disabled people also by the people who faced social exclusion because of long lasting unemployment, imprisonment or lost the motivation to work for other reasons can establish such enterprises.The purpose of this article is to analyse laws on Social enterprises in France, Greece and Italy and to compare them with the draft of Law on social enterprises of Republic of Lithuania. In order to achieve this goal, descriptive, comparative and analytical methods are used in this article.