Name
Bashkatov Vadim Viktorovich
Scholastic degree
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Academic rank
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Honorary rank
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Organization, job position
Kuban State Agrarian University
Web site url
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Articles count: 20
This article discusses some aspects of the preparation of accounting policy for tax purposes for agricultural organizations, paying the uniform agricultural tax. The approximate structure of the accounting policies. The article presents data on the accounting policy for tax purposes of a collection of agricultural organizations of Krasnodar region
Business risk is an integral part of the economic activities of any organization. Currently, compulsory and one of the main criteria of normal and stable operation of the economic entity is timely risk assessment of entrepreneurial activity in order to prevent further negative consequences. Issues of economic risk analysis of business are becoming more relevant, especially in the context of the global financial crisis. This article discusses the methods of analysis of business risks on the basis of a limited range of criteria. Studies have shown the example of a particular Agriculture Organization. We consider the evaluation of the structure of the balance sheet and analysis system by W. Beaver, evaluation according to the method of calculating the financial condition of agricultural producers. On the example of the organization under study we have given an assessment of business risks with the use of a limited range of criteria. In the context of each block there are specific indicators characterizing the increase or decrease the risks of entrepreneurship. Figures for the study were analyzed for the organization, and compared to the theoretical value is sufficient. For each of the aspects of the assessment of business risks on the basis of a limited range of criteria there are valid conclusions. Based on the study, we have stated the advantages and disadvantages of the test approach to risk assessment of entrepreneurial activity of the economic entity
This article explores the concept and the essence of accounting and taxation, as well as their relationship. We have considered such important aspects as AR 18/02 “Accounting for corporate income tax” in the form of accounting (financial) and tax reporting
This article analyzes the level of tax burden of the agricultural organizations of the Krasnodar Territory. It shows the data on taxes, fees, insurance premiums paid by the agricultural organizations. We have also given the calculations of the tax burden of a collection of organizations
In modern conditions, the problem of the choice of an
optimum tax regime especially is particularly acute for
agricultural organizations. The subjective factors
influencing acceptance of management decision on the
matter such as the production specialization level, a
share of the income from sale of agricultural products
in total income, number of workers are characteristic
of each organization. However, a preliminary stage of
the analysis of tax expenses in case of various tax
regimes is consideration of statistical information on
an industry in the field of the taxation. In this article,
data on structure and size of liabilities on taxes,
charges, fees are provided to off-budget funds of
agricultural organizations of the Krasnodar Region,
dynamics of this indicator within five years that gives
an idea of a tendency of change of conditions of the
taxation in case of various tax regimes. Statistical
information on distribution of agricultural
organizations of the Krasnodar Region on tax regimes
is also provided in a percentage ratio. The comparative
analysis of level of the tax load in case of various tax
regimes which gives an idea of benefits of a special tax
regime to agricultural producers is provided. The study
was sponsored by RFFR and the administration of the
Krasnodar Territory in the framework of a research project № 16-46-230131 “Formation of information
efficient management of agricultural production
systems through the integration of information flows
of the financial, tax and management accounting
(based on organizations of the Krasnodar region)”
EVALUATING THE APPROPRIATENESS OF TAX REGIMES OF AGRICULTURAL ORGAN-IZATIONS OF THE KRASNODAR REGION
This article provides an assessment of possible modes of taxation of agricultural organizations of the Kras-nodar region. Data are given about the level of tax burden on each regime. We have also formulated ad-vantages and disadvantages of switching to a single agricultural tax
The article gives an overview of the results of a com-parison of features of intangible assets RAS and US GAAP, were also elucidating the pros and cons of the-se accounting standards and proposed options for improving the Russian accounting intangible assets
This article discusses the stages of development of the Russian bookkeeping, namely the audit activity, within international standards. There is a detailed analysis of the stages of formation of audit legislation also careful studies of influence of certain social, economic, and historical factors in the development of the bookkeeping. The key factors of influence to regulate auditing activities by the state are reviewed in the article. The article reveals information about the sense of amending the legislative framework, and main ways of standards development of the auditing in Russia at different stages. The article reviewed legal standards in the field of bookkeeping. There was also presented international experience to solve the problem base on contrasting countries with different approaches to the development of the regulatory legal framework in the field of audit. The article reviewed practical aspects of usage of the modified regulation in bookkeeping
This article presents the results of research of the historical aspects of the formation and development of tax accounting on a single agricultural tax. We have formulated the stages of historical development of taxation of agricultural producers and described each period of evolution of the unified agricultural tax with the legal and regulatory framework. We have also presented the conclusions about the advantages and disadvantages of this mode of taxation
All-round analysis of historical aspects of tax accounting formation and evolution in Russia and in the world is reviewed in this article