Mokesčių poveikis AB „Linas“ finansiniams rezultatams

Urbonaitė, Lina

Dspace pagrindinis
→
Studentų baigiamieji darbai - Studijų programos
→
finansai
→
Peržiūrėti elementą

Mokesčių poveikis AB „Linas“ finansiniams rezultatams

Urbonaitė, Lina

URI: http://dspace.kaunokolegija.lt//handle/123456789/1013

Data: 2018-06-06

Santrauka:

Šiame darbe išnagrinėta mokesčių reikšmė, funkcijos. Pateikta Lietuvos mokesčių sistema ir mokesčiai. Analizuojami AB „Linas“ mokesčiai ir jų poveikis finansiniams rezultatams.

Description:

Lina Urbonaitė. Impact of Taxes on AB „Linas” Operation Results. Professional BA thesis. Academic Supervisor -Dr. Lecturer Jūratė Savickienė. Accountancy and Finance Department, Faculty of Management and Economics, Kauno Kolegija/ University of Applied Sciences. - Kaunas, 2018. 49 pages Description of the professional BA thesis: Most companies aim is to get profit as big as possible. Duties for having business is to pay taxes. The point for Lithuanian Taxes System is to find balance between the state and taxpayers that neither of them suffers. Although taxes system changes are orientated in getting bigger taxable income, its important to consider if taxes are not too big, which would lead business to black economy. It’s important to estimate taxes effect in company and if its not stopping the continuity off business. The main problem of the professional BA thesis: The main income in the state is taxes. Small and big companies’ duty is to pay certain taxes. The changes of taxes system are orientated in getting bigger taxable income, but its amount shouldn’t cross the line, where its no point to develop business. The research is necessary for effective taxes system. The aim of the professional BA thesis: after analysing taxes paid by company, to estimate effect for financial results. Methods of the research professional BA thesis: scientific information sources, law acts and statistical data analysing and summarizing. Company’s financial report is made by applying statistic and economic analyses ways: dynamics and structural analysis, the analysis of relative financial indicators, graphical representation. The structure: the thesis consists of three parts. In the theoretical part is analysed the significance and functions of taxes. There is Lithuanian taxes system and taxes, which is the biggest part of income. Also analyse methods by which is estimate the taxes effect for business. In the second part is described AB „Linas” characteristics, counted profit indicators, turnover funds and taxes burdens. As well as comparison with another same field company. In the last part where are estimated all of taxes and its changes referring to states new taxes project. The results/conclusions: Company absolute profit fulfil, turnover funds are big. The burden of taxes for company is quite big, which estimate decreasing absolute profit. After changes and counting in accordance with new taxes project, it seems that it could reduce social burden of taxes for the company by big amount. The work consists of 49 pages, 5 tables, 32 figures, 40 references and sources of information, 6 appendices.

Rodyti visą įrašą