Scientific Journal of KubSAU

The article contains research of the author of the influence of ability of professional reorientation and intellectualization of a leading part of the labour population on duration of phases of a cycle of economic development in the country

In the article the question of necessity of a substantiation by the business executive of the tax benefit received as a result of optimization of organizational structure of the managing person and manufacture of economic operations with counterparts - interdependent persons is examined

In the article the critical questions of book keeping of basic funds and their estimation are examined. The author investigates economic validity of depreciation charges, a choice of methods of their charge, application of a fair estimation of basic funds. As a result of research use of services of the specialized organizations on management of amortization accounts and creation of possibilities for managing subjects to define an order of application of a fair estimation independently is offered

The article analyses the role of the speed of the products turnover in the modern economy, the main factors leading to the burden movement of goods, and the reasons for their influence. On the basis of the study the main trends of development of economic relations we have proposed the procedure for the formation and application the rating of subjects of economic life, which is capable of providing the required information saturation in order to make objective of management decisions

The article considers the procedure and peculiarities of formation and submission information about transactions between related parties for the purposes of tax control. The authors proposed a mechanism to take account of emerging objects and the characteristic of procedure and tax policy in submitting the report about the controlled transactions

The article considers the procedure and peculiarities of formation and submission information about transac-tions between related parties for the purposes of tax control. The authors proposed a mechanism to take account of emerging objects and the characteristic of procedure and tax policy in submitting the report about the controlled transactions

In the article we consider the questions of global economic relations between subjects, directly creating communication, and authorities who manage them. The authors have given the concept of rating control and the mechanism of its application in the assessment of the activities of economic entities

In the article we have shown the questions of substantiation of expenses of a taxpayer for tax on profit of organizations. The authors studied the established characteristics of consumption, the application of analogy of law and of the law when considering the questions about the rationale for the tax benefits, studied and proposed techniques to ensure proper documentation of the facts of economic life

The article considers the benefits and disadvantages of the transfer of accounting services to outsourcing. The authors investigated the causes and factors of development of such services, the mechanism of simplified accounting procedures through a system of outsourcing, the subjects of which are account agents

Accounting science in the conditions of globalization of economic relations, the continuing growth in the volume of trade, the development of economic ties, tools, implementation of financial and economic relations cannot remain within the achieved level of its theoretical foundations. Accounting should not become an obstacle to the implementation of the provisions of the economic growth of the business entity. The same can be said about the currently used mechanisms of control of economic relations and taxation. In this regard, and taking into account the development of techniques for automated data exchange there is an objective need for the development of Agency in the formation, generalization and analysis of accounting information. The article describes some trends in the development of accounting theory, defined by the concepts of user agent uniform accounting and space as a technique of improving the accounting system. We have defined the roles and functions of the user agents, their place in a single user space. The authors have justified the proposals for movements of accounting information in modern conditions of globalization of accounting procedures. The article has also proposed mechanisms of recording and summarizing information on individual areas of accounting and taxation and defined roles and methods of participation of various economic actors in the scope of the proposed mechanism of functioning of the unified accounting space