Tolna megyei kis- és középvállalkozások beruházási stratégiája a társasági adó csökkenésén és a fejlesztések hatásán keresztül

Gangel, Pálné (2019) Tolna megyei kis- és középvállalkozások beruházási stratégiája a társasági adó csökkenésén és a fejlesztések hatásán keresztül. UNSPECIFIED thesis, UNSPECIFIED.

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Abstract

The starting point of my thesis is related to the investments of micro, small and mediumsized companies. I have tried to present everything that influences the outcome of the investment from bookkeeper and from the entrepreneur point of view. Taking into consideration the difficulties of financing, I set the goal of reducing the corporate tax by strategic methods, and thus made the steps into the direction to the realized investments. As I am living in Györköny in the County of Tolna, it was a logical step to study the situation of small and medium-sized businesses in that area. The investment climate is almost raging among SMEs. The tendering resources of the European Union in the cycle in of 2014-2020 are helping the businesses to get more strength and increase their competitiveness. Taking this opportunity, I highlight in my dissertation the critical points of the investment and the common mistakes that unfortunately come from the ignorance of entrepreneurs. In my dissertation, while reviewing the professional and relevant literature I dealt with investment strategies. I have focused on the nowadays growing challenges of human resource management, and then collected the key information needed for financial analysis of the investment and made financing proposals. I was motivated by the fact that based on my observations, entrepreneurs tend to make spontaneous decisions without reasonable consideration. To be able to apply for investment discounts it was necessary to precisely define the SME terms according to the corporate tax laws. I have put particular emphasis on EU subsidies and positive changes that are affecting micro, small and medium-sized enterprises. Support for job-creation investments will continue and development tax relief on corporation taxes are going to be more attractive from 2020, which in turn makes more opportunities for investments. At the same time, I found that in 2018, the value of investments in County of Tolna showed a decline compared to the previous year, but in the first half of 2019 there was a slight increase, which may increase even before the end of the year. It has turned out during my research that in the County of Tolna are outstanding exemplary businesses. Based on the saying of the Company executives I think that we are on the right track. We should be really proud of the county. I am pleased that with the use of diagrams, tables and calculations, I have been able to demonstrate and prove that it is possible to save taxes without circumventing the law.

Item Type:	Thesis (UNSPECIFIED)
Divisions:	Társadalomtudományi Intézet > Közgazdaságtudományi Tanszék
Depositing User:	Gergely Beregi
Date Deposited:	02 Sep 2021 09:37
Last Modified:	02 Sep 2021 09:37
URI:	http://szakdolgozat.repo.uniduna.hu/id/eprint/205

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