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
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)”
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
The relevance of the study is due to the fact that in
modern conditions the question of the effectiveness
of tax accounting, the optimal model of its interaction
with management accounting, as well as enhancing
the role of the tax administration, tax optimization
at the level of the entity and the construction
of the administrative account for tax purposes
are particularly acute. As a consequence there is the
need to investigate the bookkeeping and fiscal accounting
data harmonization with the aim of taxation
control, analysis, management and optimization.
This problem is solved through organization
and fulfillment of management accounting playing
the key role in data consolidation in the unified
information system to solve the arising problems.
The paper presents the theoretical and methodological
aspects of management accounting aimed at
taxation optimization. The scientific and methodical
approaches and recommendations presented in the
article allow extension of the theoretical understanding
of the tax and management accounting
systems, increase the range of missions in management
accounting tasks related to tax optimization
and effective management of tax liabilities of the
organization. All this will enhance the analyticity of
information, the effectiveness of management decisions
in the field of taxation. The provisions of the
article can be used in the practice of accounting and
economic services organizations, audit, consulting
organizations
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. In this article, we present a technique of multi-criteria approach to the analysis of business risks. The basic signs of increasing risks of entrepreneurship are formulated. On the example of the organization under study, we have given an assessment of business risks with the use of multi-criteria approach. Within the article, we identify potential business risks as an analysis of the solvency and liquidity assessment, analysis of financial stability, comparative analysis of the calculations, the analysis of the business activity of the economic entity, assessment of cost-effectiveness study of the organization. In the context of each block, there are specific indicators characterizing the increase or decrease the risks of entrepreneurship. Data for the study was analyzed for the organization and compared to the theoretical value. For each of the aspects of multi-criteria assessment of business risks there are substantiated conclusions. Based on the study, we have stated the advantages and disadvantages of multi-criteria approach to risk assessment of entrepreneurial activity of the economic entity
The article discusses the importance of extra capital to ensure the effective development of both a single economic entity, and society as a whole. The authors analyze the process of formation and development of information society in the world and in Russia in particular. We have studied various scientific approaches to the definition of the modern paradigm of human development and defined the individual characteristics which, in the authors' opinion, are peculiar to the information society. The article analyzes the importance of innovation and investment in knowledge and information for the development of the Russian Federation of a modern market economy and a high level of well-being of each individual citizen and society as a whole. The dynamics of information and communication component of modern Russia, in the context of households and the productive sector has been studied. The criteria of investment attractiveness of the economic entity have been substantiated. We have studied the dynamics of the financial and economic results of the investigated economic entity - the Krasnodar branch of Soyuzmorgeo company. The article identifies the problems impeding the development of effective study of the organization. The authors have performed the analysis of the investment attractiveness of the Krasnodar branch of «Soyuzmorgeo» and recommended basic perspective directions of increasing its investment attractiveness
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 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
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 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
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