Mokesčių įsipareigojimai uždaroje akcinėje bendrovėje
„Mediena“

Evseičikienė, Laima

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dc.contributor.author	Evseičikienė, Laima
dc.date.accessioned	2019-01-22T12:13:55Z
dc.date.available	2019-01-22T12:13:55Z
dc.date.issued	2018-06-05
dc.identifier.uri	http://dspace.kaunokolegija.lt//handle/123456789/340
dc.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.	en
dc.description.abstract	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.	en_US
dc.language.iso	other	en_US
dc.subject	Uždaroji akcinė bendrovė, mokesčių įsipareigojimai, apskaita	en_US
dc.title	Mokesčių įsipareigojimai uždaroje akcinėje bendrovėje „Mediena“	en_US
dc.title.alternative	Tax liabilities in the closed joint-stock company "Mediena"	en
dc.type	Other	en_US