Mokesčių ir įmokų tyrimas UAB „Rugita“

Usevičiūtė, Gabija

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Mokesčių ir įmokų tyrimas UAB „Rugita“

Usevičiūtė, Gabija

URI: http://dspace.kaunokolegija.lt//handle/123456789/1015

Data: 2018-06-06

Santrauka:

Mokslinėje ir dalykinėje literatūroje daug rašoma apie mokesčius ir įmokas, kurių didžiausią dalį moka įmonės. Lietuvoje virš 90 procentų valstybės bei savivaldybės biudžetų įplaukų sudaro mokesčių pajamos. Smulkaus ir vidutinio verslo įmonės mokėdamos mokesčius praranda galimybę didinti darbo našumą ir savo konkurencingumą vien dėl šios priežasties, kad sumokėdamos mokesčius nebeturi arba turi mažai laisvų apyvartinių lėšų.

Description:

Gabija Usevičiūtė. The investigation of taxes and contributions in UAB Rugita. Professional BA thesis. Supervisor doc. Jūratė Savickienė, Kaunas University of Applied Sciences, Faculty of Management and Economics, Department of Accounting and Finance. – Kaunas, 2018. Description of the thesis: It is important for currently existing economic - commercial enterprises to increase performance. Scientific and business literature has a lot to say about taxes and payments, the largest part of which is paid by enterprises. While analysing taxes, it is noticeable that a large part of them are paid to the state budget. Over 90 per cent of state and municipal revenues in Lithuania consist of tax revenue. Small and medium-sized enterprises lose the opportunity to increase their labour productivity and competitiveness because of the fact that after paying taxes they have no or little available working capital left. In order to avoid this, companies have an interest in a number of legal means to reduce the tax expenses. The main problem statement of this professional BA thesis: To find means that can be to reduce tax expenses in order to increase the company‘s economic effectiveness. The aim of this professional BA thesis: To determine the possibilities for tax reduction by analyzing the main taxes and payments paid by enterprises. Methods of the professional BA thesis: The paper uses analysis, systematization, summarisation, corporate document analysis and visual representation via graphics, sheets, and annexes. Structure of the thesis: this professional BA thesis consists of theoretical and practical parts. The theoretical part analyses the tax concept, the value of taxes and describes each tax structure analysed. The practical part of this BA Thesis analyzes the activities of UAB Rugita, the taxes and fees paid by the company were investigated and the results were systematised. Results of the thesis: The analysis of taxes and payments has led to the following conclusions: the company pays most of it‘s profit to the government because the company works more and more profitably each year. The head of the company could benefit from the corporate income tax exemption by applying for an investment project, thus reducing the income tax and use the profit for the development of the company. The thesis consists of 60 pages, 18 tables, 23 figures, 30 references and sources of information, and 3 annexes.

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