Abstract:

Economic sectors of sail and repair of motor vehicles should be considered as specific and important for Lithuanian economy as they encourage economic growth in different regions. Used cars’ market in Kaunas is the biggest in European Union. On the other hand, this economic sector is one of the most risky sectors in terms of informal economy. During times of economic growth slowdown and even recession there is need for more control of informal economy. That’s why it is meaningful to create and implement effective risk e-management models that would help tax authorities and audit companies to identify risks of taxpayers operating in mentioned economic branches. These models would allow operatively reacting to changes in degrees of brunch economy and risks by determining strategies and measures to influence unwanted results.