Scientific Journal of KubSAU

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

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 roles and functions of the user agents, their place in a single user space. The authors justified the proposal by the movement of accounting information in modern conditions of globalization of accounting procedures. The article has proposed mechanisms of recording and summarizing information on individual areas of accounting and taxation. We have also defined roles and methods of participation of various economic actors in the scope of the proposed mechanism of functioning of the unified accounting space

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

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

Modern trends of development of economic relations are not devoid of problems. The globalization of economic relations, development of communication network has opened a lot of abuse, incorrectly built relationships with contractors and agencies administration, well-known difficulties and shortcomings of law enforcement. The study showed that the weight of these circumstances caused the absence of an organized system of registration, formation, compilation, analysis and presentation of information. Collectively it is nothing like the attributes of the accounting system. The development of accounting in the region and the country as a whole in the direction of generalization of accounting information on all economic entities and other economic actors, becomes the requirement of time. The authors proposed the principles of the organization's user systems through a single automated account management system. Defined the functional role of each participant in such system. Much of the information comes from the so-called user agents – the authority of the state machinery and economic entities authorized in the formation and presentation of the required accounting information. The rules of the proposed system will provide the consistency required functionality of each participant and access to some form of economic information through economic roadmap. The implementation of the proposed accounting system will allow to define rules of functioning of the uniform economic space of the country, which will make possible the implementation of economic policies more effective, will allow to disseminate the experience of effective ministries in all areas of economic space

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