Scientific Journal of KubSAU

This article explores the concept and the essence of accounting and taxation, as well as their relationship. We have considered such important aspects as AR 18/02 “Accounting for corporate income tax” in the form of accounting (financial) and tax reporting

This article gives change estimation of conditions of external debts of the Russian Federation to non-residents in the conditions of an economic crisis and influence of the given changes on debt stability economy of the Russian Federation. External debts of the Russian Federation to non-residents, indicators of debt stability of the Russian Federation are considered on the basis of the data of the state statistical and budgetary reporting, the statistical data of the Bank of Russia, the Ministry of Finance of Russia, other information regarding an external debt of the Russian Federation

In the article, the analysis has been led - state regulation of an AIC of leading foreign countries in conditions of the market from it has started till nowadays; the negative and positive aspects of the given transformations have been revealed; classification of directions of the state support WTO has been analyzed and the complex of actions of the state support of an agricultural production of region also has been offered at the introduction in WTO

We have developed dashboards of monitoring of the main socio-economic indexes of city districts and municipal districts of the Stavropol region in 2011- 2015 by means of platforms of business analytics of Tableau Public and Power BI for joint free use. The article presents a cluster analysis of administrative areas of the Stavropol region with the most important socio-economic indexes in 2015 for the purpose of identification of problem areas and acceptance of management decisions for their development

In the following article author considers issues concerning of banking crediting of legal entities. Author reveals the main features of credit-and-investment activity of Russian banks and its main problems, which decrease the effectiveness of this activity

The article addresses the urgent issue of balanced development of the Russian agro-food complex under the conditions of increasing external risks to ensure national food security. It is proved that the “Input-Output” symmetric tables are a promising method to study the structural balance and inter-industry linkages in the agro-food complex. The inter-industry balance method allows perform an in-depth analysis of the efficiency of the organizational structure of the complex and examine the relationship of natural and value indicators and the financial results of the complex’s industries through analytical processing of the information contained in the “Input-Output” tables and by making an analysis based on the models of inter-industry linkages. To determine the priority areas of the agrarian policy, we perform an inter-industry analysis of the main macroeconomic indicators of development of the complex’s industries and identify the trends in forming food resources and external economic connections. It is concluded that the rates of growth of the domestic agro-food complex should be based on qualitative changes in its inter-industry proportions allowing efficient use of production resources, on prospective development of the industries implementing a multiplier effect from investment-innovation projects, and on improvement of the efficiency of the inter-industry linkages in the complex through providing favorable external conditions of its operation

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

In the article, the author considers the essence of tax risks, summarized methodological approaches to the determination of tax risk classification and systematization of tax risks; stages in the analysis of tax risks

In order to improve the effectiveness of organizations we substantiate the significance of their relationship with the state on fiscal payments. The authors analyze the example of aggregate taxation of the agricultural organizations of the Krasnodar region. This study was clearly illustrated with the figures and analytical tables. The structure of the study subjects to tax regimes was conducted. We have also presented an analysis of the dynamics of accrued and paid taxes and contributions to the extra-budgetary funds studied entities, as well as the structure of the taxes paid by agricultural organizations of the Krasnodar region. In order to assess the impact of the tax load on the financial performance of companies, the authors calculated the tax load of the study subjects. In particular, the tax load is estimated in terms of general and special tax treatment according to agricultural organizations of the central zone of the Krasnodar region. We have estimated the effect of the tax regime applicable to the tax load of the economic subject. Based upon scientific literature authors evaluated the effectiveness of the taxation of business enterprises studied. The article substantiates the scientific advantage of using special tax regime research subjects and empirically establishes the reason for choosing agricultural organizations of the tax regime provided for by the legislation of the Russian Federation

Systematic analysis of the contemporary world car market has been done. The main tendencies and patterns of development of world car market have been identified. The main factors that influent the current socio-economic situation in the specific regions of the car market, as well as short-and long-term prospects for their development, have been determined