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
All-round analysis of historical aspects of tax accounting formation and evolution in Russia and in the world is reviewed in this article
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 articlе discussеs thе cоncеpt оf gооdwill (i.e. businеss rеputatiоn) , its rоlе in pоsitiоning of thе mоdеrn оrganizatiоn in thе markеt, as wеll as mоdеrn apprоachеs tо thе fоrmatiоn and еvaluatiоn оf gооdwill, tо idеntify factоrs that affеct thе prоcеss оf fоrming succеssful businеss rеputatiоn. We have also shown an accоunting trеatmеnt оf gооdwill undеr Russian and intеrnatiоnal standards
This article features the account peculiarities and reflection the expenses of future periods in the balance sheet
The changes which have happened in the structure and the contents of accounting reports are presented in the article, and the procedure of payments indicator "Cumu-lative financial result of the period" is considered in detail
This article discusses the concept of "tax optimization" and gives a detailed study of separate line of optimization of taxation of individual entrepreneurs paying tax of imputed income and (or) simplified system of taxation depending on the presence or absence of its employees, an algorithm for determining the possibility of reducing the amount of taxes for special tax regimes on the value of insurance contributions to the extrabudgetary funds
This article discusses the transition to a simplified system of taxation as one of the ways of tax optimization for an economic entity. It also discusses the benefits of this mode, the procedure for calculating the amount of tax on the basis of selected tax base
This article discusses one of the main tax optimization - budgeting taxes. We have investigated in detail the category of “tax planning”. The basic principles and steps of the tax budgeting have been listed
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
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