The article deals with the research of methodological
principles of tax audit development. In particular there
is analyzed one of the most important methodological
issues - the selection and classification of the basic
principles of tax audit. The basic methodological
approaches to the classification of principles of various
economic phenomena including audit allocated to
various domestic researchers are analyzed. The
possibility of development of tax audit methodology
on the basis of the audit and management methodology
is explained. By the analysis results the classification
criteria of the principles of tax audit are highlighted.
Relying on the provisions of international audit
standards, Code of ethics for professional accountants,
Independence rules of auditors and audit organizations,
scientific economic literature addressed the issues of
selection and justification of principles of auditing and
principles of tax audit, taking into account the selected
criteria the author offers a classification of principles
of tax audit. A brief description of each selected group
is given. The proposed approach to classification of
principles of tax audit deepens the methodological
framework of the study area and thus its use
contributes to the quality of inspections undertaken. In
the research process the author used the General
scientific methods and various special teaching
methods aimed at the discovery and scientific
justification of key issues raised in this article:
methods of analysis and synthesis, induction and
deduction, comparison and generalization, grouping
and systematization, classification
In the era of economy globalization it is needed to find
the new integration ways. Tax partnership reflects
these new realities of integration processes in the
territory of former Soviet Union, and it can become
one of these new concepts. Tax partnership is offered
to consider at the example of Russia and Kazakhstan,
as the most initiative members of integration
processes. In the article sufficient and necessary
information base is offered at the initial stage of tax
partnership. Information base requirements for the tax
partnership level assessment are extended. The article
provides the tax partnership level assessment
scorecard, which includes two blocks – quality
characteristics, and quantitative indicators. Method of
tax partnership level assessment scorecard is
developed, which allows estimating the reliable level
of tax partnerization. Quality characteristics include
similarity level of the taxation systems, certain taxes
similarity level and tax partnership productivity.
Quantitative indicators include the distance between
coordinates and variation indicators regarding tax
revenues and tax authorities’ examination. There is a
great potential for further development and expansion
of the scorecard. By the results of this scorecard it is
possible to offer a measure package directed to
increase tax revenue in the EEU countries and to
improve their tax authorities’ examination
The state of milk production of companies in Russia and the Krasnodar region is analyzed. Reserves of increase of economic efficiency of the investigated industry on the basis of intensification of production and technological processes are revealed. Determinants of the promising directions of improving the milk production and processing with the use of resource-saving technologies in milk processing enterprises and agricultural farms in the region are assessed. Results of evaluation of the effectiveness and risk of investment are provided to the organization of vertically integrated complex, which is oriented to industrial on-farm processing of milk and production of compound feed for dairy cattle, allows to increase profitability due to use of the balanced food supply and also development of new technologies. The model of definition of economic effect and the required investments for technological equipment of milk processing units, which function as a part of the structure of the industry, depending on production volumes of dairy products is offered. Feasibility of the organization of farm industrial milk processing on the example of agricultural organizations of the Krasnodar region in the conditions of a competition in the regional agricultural food market and significant disparity of the prices is proved. Improving the interrelationship between the chain of "production – processing – realization" allows producers to react to external competition quickly and to create and implement strategic decisions for the best use of available resources
Subsidizing part of the costs associated with the
implementation of individual activities of small and
medium-sized enterprises, it is part of the public
financial support to small and medium-sized
Russian market structures at the federal and regional
levels. Forms and conditions of subsidizing small
and medium-sized businesses are largely dependent
on the mechanism of formation and distribution of
subsidiary assets, operating in a particular region.
The article examines the key aspects of the
mechanism of subsidizing small and medium-sized
businesses in the economic system of the Krasnodar
Territory. It presents the entities involved in
accepting applications and granting subsidies,
describes the main types and characteristics of the
conditions for granting subsidies in that region. The
study found that most of the subsidies for small and
medium-sized businesses provide newly registered
firms in the initial stages of their work. The authors
conclude that in today's difficult economic
conditions, direct subsidies to small and mediumsized
businesses should act as the primary measure
of government financial support for entrepreneurs.
The article proposed measures aimed at improving
the existing mechanism of subsidizing small and
medium-sized businesses in the region, which
include the extension of the list of subsidies,
including on different branches, the simplification
of documentary about registration of applications
for subsidies, the establishment of information and
advisory centers for the provision of assistance to
entrepreneurs in the design documentation
This article discusses the development of agrotourism
and its benefits for the modern urbanized
man. In the study, it appears that this type of activity
has a wide range of targets in different countries.
However, in Russia - it is not only a way of
familiarizing travelers to rural life, but also an
opportunity to create new jobs and new employment
areas of the rural population, which is especially
important in the current economic climate. The
authors believe actual activation of this sphere of
activity in the Yeisk district of the Krasnodar
region, which is characterized by a diversified
orientation of peasant and private farms, and which
has a high agricultural potential. On the basis of the
available resources of LTD "JASENSKIE ZORI" it
is proposed to organize two options eco tours,
designed for different times of the year (for the
season June - September and October - May). Tours
various programs planned, enabling and enjoy
outdoor activities, and participate in the harvest, and
get acquainted with the peculiarities of the region,
its flavor and attractions. The features of this type of
holiday are its democratic value, because it does not
require large capital costs for the farmer, and the life
of a rest close to the realities of rural life
Need of carrying out tax audit for economic entities is proved in article. Difficulties which auditing organizations in case of implementation of tax audit face, regarding classification of this service as a part of general audit or the accompanying service are provided. It will allow performing differentiation of services in tax expenses according to the purpose and level of confidence which needs to be provided to the auditor when rendering auditor and not auditor services. Thus, forms of confidence will have an appearance: positive reasonable confidence, negative confidence, without ensuring confidence. Toughening of the responsibility provided by the Tax Code of the Russian Federation for violations in the organization of business and tax accounting, once again confirm need of the organization of tax audit within an internal control system. In the course of the research it is determined that transaction of the taxation of a financial result and value added of property are subject to high financial risks, and therefore are under close attention not only state control bodies, but also department of internal control of the economic actor. Based on the specific examples provided according to the organization of the sanatorium-resort sphere the order of correction of the revealed violations was offered and the possible financial sanctions established by the tax legislation are calculated
The analysis and assessment of risk at the macrolevel
in this context is understood as assessment of extent
of influence of the external environment (macro
environment) on activity of the integrated production
system. In the article the model and the technique of
calculation of an integrated indicator of risk of an
adverse effect of the external environment of the
agro-industrial integrated production system is
offered. All stages of creation of the model which
include representation of basic risk factors of
macrolevel in the form of linguistic variables are
described, each of basic risk factors is a compound
linguistic variable. For obtaining total value of a
basic factor the matrix scheme of aggregation of
compound factors to basic level is used. The
equation of model of an integrated indicator of risk
of an adverse effect of the external environment on
the integrated production system is presented. The
principle of recognition and interpretation of result
on the basis of standard fuzzy 01-classificators is
shown. Also in this article the interrelation of an
integrated indicator with the choice of the strategy of
development for business system by definition of a
condition of the external environment is shown, and
depending on it the strategic scenario of development
of business system is offered
In this article the model and a calculation procedure of
an integrated indicator of risk of the internal
environment of the integrated production system are
described. Then the steps of creation of triangular
fuzzy number for expected value of profit are given.
At creation of this fuzzy number the concept of an
indicator of risk of the internal environment of the
integrated production system was used. Further on the
basis of the developed model of internal risk the
interval model of efficiency of the integrated
production system is developed and described. In this
article the structure of a production chain of the
integrated production system of agroindustrial
complex was considered. In technologically complete
production chain, as a rule, allocate three stages – raw
materials production, storage and conversion, sale of
finished goods. Each subsequent stage depends from
previous stage, and at each stage various situations of
risk are shown. Also the process of risk identification
of the internal environment of the integrated
production system was considered in this article.
Process decomposition is executed, the description of subprocesses is given. For a risk assessment of the
internal environment it is necessary to know quantity
of production chains, and also to calculate value of risk
for each production chain on the enclosed algorithm.
Also in the article the principle of recognition and
interpretation of results of calculation of an integrated
indicator of risk of the internal environment of the
agro-industrial integrated production system on the
basis of Harrington's scale and standard indistinct 01
classificators is shown
In the article we consider modern investment realities of the Russian scientific sphere of researches and developments. The introduction in business knowledge-intensive productions, by means of attraction of investment resources, characterizes position of the states within world community. Cumulative investment in fundamental and applied science in the Russian Federation in comparison with other regions of the world is estimated. Growth of global investment in research and development was promoted by geopolitical tendencies, climatic changes, and also the ecological crisis connected with an anthropogenous factor. The numerical characteristic of professional staff of the Russian sphere of research and development is given. The amount and dynamics of financing of the Russian science by budget funds of the Russian Federation is analyzed. The investment activity of the Russian business in the sphere of financing of scientific projects is estimated. The analysis of the most perspective spheres of scientific research for venture investment is provided. In the article slow rates of development of the Russian science are revealed, it is because of public financing is concentrated generally on the strategic directions of research and development for ensuring national security. At the same time private business is skeptical about financing of research and development due to the lack of obviously profitable result. In the conclusion the main obstacles in the way of development of the sphere of research and development in Russia are called, and also the ways of possible solution of mentioned problems are given
In the article the investments are the fundamental part of development of the economy of different countries as developed, and developing. The investment activity defines a basis of safe development of world economy, and also promotes determination of prospects for carrying out modernization and diversification of economy of various countries of the world. The value of foreign investments comes down to the international division of the capital, and also to searches of more favorable ways of receiving profit on economic activity abroad, than in the country of the investor. The role of foreign investments comes down to development of national economy, generally, and, in particular, recipients of these investments (the enterprises, productions, etc.). It is very favorable to a country to receive from abroad foreign investments as they develop their productions, new innovative productions appear, and also taxes come to the national budget. In this article an assessment of the world market of investments in 2015 is given. The system analysis of prospects and tendencies of development of the world market of investments in the conditions of cyclic fluctuations of world economy is carried out. The dynamics of annual streams of foreign investments into economy of Russia is considered. The consequences of sanctions of the USA and Europe entered in 2014 are reflected and their influence on investment climate of Russia is designated. The tendencies of reduction of foreign investments in the Russian economy are designated. The main problems in the production and social sphere are also revealed. Necessary terms on improvement of investment appeal of the Russian Federation are offered