Scientific Journal of KubSAU

Polythematic online scientific journal
of Kuban State Agrarian University
ISSN 1990-4665
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Name

Bashkatov Vadim Viktorovich

Scholastic degree

Academic rank

Honorary rank

Organization, job position

Kuban State Agrarian University
   

Web site url

Email

vadim.bashkatov@mail.ru


Articles count: 20

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139 kb

HISTORY OF TAX ACCOUNTING FORMATION AND DEVELOPMENT

abstract 0681104005 issue 68 pp. 34 – 47 28.04.2011 ru 2191
All-round analysis of historical aspects of tax accounting formation and evolution in Russia and in the world is reviewed in this article
119 kb

FEATURES OF ACCOUNTING OF INTANGIBLE RAR AND US GAAP ASSETS

abstract 0951401032 issue 95 pp. 594 – 602 30.01.2014 ru 1130
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
260 kb

VALUЕ AND ACCОUNTING ОF GООDWILL (BUSINЕSS RЕPUTATIОN) AT THЕ PRЕSЕNT STAGЕ ОF DЕVЕLОPMЕNT ОF THЕ ЕCОNОMIC RЕLATIОNS

abstract 0951401057 issue 95 pp. 994 – 1009 30.01.2014 ru 1393
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
252 kb

TOPICAL ISSUES OF THE ACCOUNTING OF EXPENSES OF FUTURE PERIODS

abstract 0951401060 issue 95 pp. 1039 – 1055 30.01.2014 ru 1559
This article features the account peculiarities and reflection the expenses of future periods in the balance sheet
119 kb

THE ORDER OF CALCULATION OF THE TOTAL FINANCIAL RESULT OF THE ACCOUNTING REPORTING OF THE ORGANIZATION

abstract 0951401063 issue 95 pp. 1093 – 1102 30.01.2014 ru 1434
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
1297 kb

OPTIMIZATION OF TAXATION IN APPLYING UNIFIED TAX OF IMPUTED INCOME AND SIMPLIFIED SYSTEM OF TAXATION OF INDIVIDUAL ENTREPRENEURS

abstract 0961402062 issue 96 pp. 872 – 882 28.02.2014 ru 1465
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
155 kb

TRANSFER TO THE SIMPLIFIED TAXATION SYSTEM AS A WAY OF OPTIMIZATION TAXATION OF ECONOMIC ACTORS

abstract 0971403072 issue 97 pp. 1019 – 1032 31.03.2014 ru 1767
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
281 kb

TAX BUDGETING AS A TOOL OF A TAX OPTIMIZATION

abstract 0981404073 issue 98 pp. 991 – 1003 30.04.2014 ru 1475
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
374 kb

EVALUATING THE APPROPRIATENESS OF TAX REGIMES OF AGRICULTURAL ORGAN-IZATIONS OF THE KRASNODAR REGION

abstract 0991405085 issue 99 pp. 1230 – 1242 30.05.2014 ru 1536
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
288 kb

HISTORY OF TAX ACCOUNTING FOR UNIFIED AGRICULTURAL TAX

abstract 0991405086 issue 99 pp. 1243 – 1256 30.05.2014 ru 1766
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
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