editorial partner: Liberte! Friedrich Naumann Foundation

Articles

Human Rights Begin with Children’s Rights
Politics
Human Rights Begin with Children’s Rights
Children\'s rights are a matter of the utmost importance for politics and the future of the democratic system. Unfortunately, this statement still remains merely aspirational in Poland. The discourse and practices in the political sphere do not indicate that the decision-making circles (esp. the legislative and executive branches) are aware of the connection between children\'s rights and the quality of political life.
Why Did the Opposition Win Polish Elections?
Politics
Why Did the Opposition Win Polish Elections?
I present a brief analysis of the key factors that influenced the opposition\'s victory in the parliamentary elections in October. The order of the points does not imply a hierarchy of importance. In these elections, there were no radical party like Razem, which would claim that it would not cooperate with other parties and would take votes from the main parties, while not entering the Parliament due to not crossing the 5 or 8 percent threshold.
What Is Medium-Sized Business In Ukraine?
Economy
What Is Medium-Sized Business In Ukraine?
Medium-sized private enterprises play an important role in the economy and social development. Medium-sized enterprises operating in domestic and foreign markets are a kind of \"backbone\" of the economy. Compared to small and large enterprises, medium-sized businesses have higher viability, better access to external financing, and \"economies of scale\" benefits. 
Advance Corporation Tax Is Too Expensive for More Than Just Businesses
Economy
Advance Corporation Tax Is Too Expensive for More Than Just Businesses
The complexity of the advance payment of corporate income tax (CIT) creates administrative burdens for businesses and hinders the path to greater competitiveness. To ensure the stability of the state budget and higher tax revenue collection, the CIT regime was complemented by an advance CIT in the early years of the restoration of Lithuania\'s independence. Companies pay it before profits are earned, thus crediting the State.
Bilateral Difficulties: What Is Going On at Ukraine’s Borders?
Economy
Bilateral Difficulties: What Is Going On at Ukraine’s Borders?
Even before the war, crossing Ukraine\'s border with the EU was not a pleasant experience for tourists and businesses. The war has intensified the problems, as the western land border has become a bottleneck for passengers and cargo. As a result, queues at the border and related infrastructure problems remain a challenge for Ukraine and its western neighbors.
Preference of the Moment, Our Destinies, And Financial Literacy
Economy
Preference of the Moment, Our Destinies, And Financial Literacy
The Lithuanian Parliament rejected the president\'s proposal to allow people to withdraw a quarter of their pension savings. However, a similar proposal will be considered in return. Politicians are, of course, inspired only by good motives - the desire for freedom and goodness. But freedom goes hand in hand with responsibility, which is valid every day and even more so in the long run.
Lessons from Tax Competitiveness Index – How to Get On Pedestal?
Economy
Lessons from Tax Competitiveness Index – How to Get On Pedestal?
Lithuania ranked ninth in the International Tax Competitiveness Index 2023. This country ranked eighth last year and fourth in 2019. Why is it sliding down instead of finally rising up the pedestal? The International Tax Competitiveness Index assesses tax systems on their simplicity, transparency, neutrality - i.e., fairness to specific activities and income levels - and stability.
Lithuanian Free Market Institute awarded European Oscar for Innovative Education
Think Tank News
Lithuanian Free Market Institute awarded European Oscar for Innovative Education
The Lithuanian Free Market Institute\'s (LFMI) textbook \"Citizen within 31 Hours\" has been awarded the European Award for Innovative Education. \"Citizen within 31 Hours\" is a program to help teachers develop social awareness in an innovative, integrated, and fun way. It has 31 relevant and thought-provoking themes (e.g., poverty, social networks, propaganda, ecology, etc.).