| Abstract [eng] |
This master’s study formulates problems of business taxes and their share in the total cost structure of the different juridical form (PC and JSC) companies and companies of different nature of the activities (services and manufacturing) in Lithuania; it analyzes and systematizes theoretical and practical research of the taxes and their share in the total cost structure by various authors. Using the scientific literature, the regulations of the Republic of Lithuania, business data analysis, quantitative, qualitative, graphical, financial analysis, correlation analysis and comparative methods were established the differences of the tax structure of the companies according to their juridical form, similarities of the tax share in the total cost structure between the comapnies of the same type of activity and differences between the comapnies of different types of business activities. It was concluded that the tax share in the total cost structure of the companies that were analyzed in this study was optimal and that the size of the tax share in the total cost structure is determined more by the nature of the business activities and other factors related with the company itself than the juridical form of the company. |
