Santrauka:
Baigiamojo darbo teorinėje dalyje išanalizuotas mokesčių reglamentavimas, deklaravimas Lietuvoje bei mokesčių įsipareigojimų registravimas apskaitoje. Praktinėje dalyje užregistruota ataskaitinio laikotarpio ūkinių operacijų dokumentai sintetinės ir analitinės apskaitos registruose, akcentuojant mokesčių įsipareigojimų apskaitą bei atskleista šių operacijų įtaka sudarytoms finansinėms bei mokestinėms ataskaitoms. Atlikta 2017 metų finansinė analizė.
Description:
A research was accomplished by Laima Evseičikienė. Tax liabilities in the closed
joint-stock company "Mediena". Thesis. Supervisor Edita Stakauskienė, Kaunas College of
Management and Economics, Department of Accounting and Finance, Kaunas, 2018.
Description of the research:
Tax accounting is one of the most challenging bars not only because of the often
changing corporate tax rules but also in accounting terms. This accounting bar must be kept by
accountants of all, even the smallest companies. Taxes must be correctly calculated, declared and
paid. Tax evasion reduces the state budget revenue, the state is forced to borrow. As the debt grows,
it increases the burden of repayment and the likelihood of future tax increases. The choice of each
company to pay or hide taxes has a direct impact on the companies themselves, since the taxes they
charge are the supply of public goods and the state of the whole public sector.
Aim of the research: to make financial and tax reports emphasizing the impact of tax
liability on these reports and perform an analysis of the performance and financial condition.
Research methods: analysis of basic laws and regulatory acts governing accounting,
collection of accounting information, grouping and comparison, vertical analysis of the company,
analysis of ratio indicators and graphic representation of the obtained results.
Study structure: The theoretical part analyzes tax regulation, declaration in Lithuania and
registration of tax obligations in accounting. In the practical part, records of transactions in the accounting
period were registered in the synthetic and analytical accounting registers, emphasizing the accounting of tax
liabilities, and the effect of these operations on the financial and tax reporting was disclosed. Financial
analysis of the company is performed which reflects the company's financial performance and its
stability.
Research results: This thesis has an overview of the basic laws of the Republic of
Lithuania regulating the accounting. The accounting of the UAB “Mediena” was performed in a
strict accordance with Lithuanian laws of accounting reporting and provisions of the business
accounting standards.
The academic paper consists of: 66 pages, 36 tables, 34 figures.