Mažosios bendrijos „Tributa“ mokami mokesčiai

Česaitytė, Jurgita

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dc.contributor.author	Česaitytė, Jurgita
dc.date.accessioned	2019-03-05T09:00:51Z
dc.date.available	2019-03-05T09:00:51Z
dc.date.issued	2018-06-05
dc.identifier.uri	http://dspace.kaunokolegija.lt//handle/123456789/1042
dc.description	Jurgita Česaitytė. Taxation of The Small Partnership „Tributa“. Professional BA thesis. Academic Supervisor – Lecturer Svetlana Vaičiulienė. Accountancy and Finance Department, Faculty of Management and Economics, College of Kaunas. Kaunas, 2018. 55 pages. During the development of an economic situation, new legal forms are being created for the companies in Lithuania. Each legal company form has its own tax and accounting peculiarities. In particular, it is worth considering the legal forms of companies that have been legalized recently and whose regulations are constantly changing. One of the newly authorized company forms in Lithuania is a small partnership. The main problem of the professional BA thesis – there is not much scientific literature about conducting bookkeeping of a small partnership, and its tax calculations, etc., thus it is worth looking into this legal company form in more detail. The aim of the professional BA thesis – is to evaluate the taxes paid by small partnership „Tributa“ and, after presenting the main tax declarations and financial statements, to assess the financial situation and performance of this small partnership. Objective of the professional BA thesis – taxes paid by the small partnership „Tributa“. The following work methods were used to achieve the aforementioned aims: analysis of the scientific literature, as well as laws of the Republic of Lithuania and other information sources, descriptive statistics, comparative analysis of statistical data, graphical representation of data, data systematization, and financial analysis. The structure – the theoretical part makes up 1/3 of the work, and the practical part - 2/3. The theoretical part of the work, based on the 38 business accounting standards „Accounting and financial reporting of unlimited civil liability of legal entities and small partnerships“, discloses how the accounting policies of the small partnerships are managed. Tax accounting of the small partnership has been investigated according to the laws of the Republic of Lithuania. In the practical part of the work, registration of economic transactions involves the creation of synthetic registers, subsequent preparation of financial and tax reports and the analysis of the financial statements. Registration of economic transactions revealed the tax deductibility of the small partnership and its impact on tax and financial statements. The preparation of tax reports and financial statements presented the procedure for making these reports and revealed some interfaces between them. The work consists of 56 pages, 23 tables, 21 figures, 26 references and sources of information, 16 appendices.	en
dc.description.abstract	Baigiamajame darbe apibūdinti mažosios bendrijos samprata bei teisinis reglamentavimas, mažosios bendrijos apskaitos organizavimas, mažosios bendrijos mokami mokesčiai ir pagrindiniai norminiai aktai, reglamentuojantys mažosios bendrijos mokamų mokesčių apskaitą. Išanalizuotas mažosios bendrijos „Tributa“ mokamų mokesčių apskaitos organizavimas, sudaryti sintetinės ir analitinės apskaitos registrai, parengtos finansinės bei mokestinės ataskaitos, išnagrinėta mokamų mokesčių įtaka finansinėms ataskaitoms, atlikta finansinių ir mokestinių ataskaitų analizė, apibendrinti rezultatai.	en_US
dc.language.iso	other	en_US
dc.subject	Mažoji bendrija, mokami mokesčiai, mokamų mokesčių analizė, mažųjų bendrijų teisinis reglamentavimas, mokesčių deklaracijos, sintetiniai registrai, mokestinės ir finansinės ataskaitos, finansinių ataskaitų analizė	en_US
dc.title	Mažosios bendrijos „Tributa“ mokami mokesčiai	en_US
dc.title.alternative	Taxation of The Small Partnership „Tributa“	en
dc.type	Other	en_US