The article presents the main types and stages of tax analysis at the micro level. The authors analyze the sources are specified taxation. This article describes the general principles of economic analysis and the characteristics of their applications in order to analyze the tax. It was found that the analysis of the taxation organization should be carried out in three areas: the analysis of tax payments; analysis of arrears of taxes and levies; analysis of the tax load. Much attention is paid to the analysis of the tax load of the economic subject. The author presents the results of research the concept of "tax load". The article provides its scientifically based definition: a set of complementary indicators, both quantitatively and qualitatively characterizing the effect of mandatory payments of tax nature, levied in the budget of the Russian Federation, on the financial position of the economic entity. It was found that the composition of the tax load includes indicators that on the scale of application can be divided into public and private. The authors describe in detail the procedure for finding, sat the time lag for which it is advisable to determine the tax load of the economic entity. The authors delineate the scope of application of the tax load in the financial analysis of the economic subject
The article considers the issues of providing the competitiveness of small business forms in the agricultural sector and it justifies the directions of its improvement through the development of the government politics in respect of the subjects of small agribusiness, competitive environment, territorial and sectoral linkages, elements of organizational-economic mechanism, production systems and improving the competitiveness of products
The article considers the issues of economic security of the country and argues that the priorities of economic security of the state vary depending on the historical period of development of the state, and under the influence of changes in the world. In modern terms they are monetary, energy and food security. The article is devoted to the issue of food security as an integral and essential part of national security, because the share of imports in total food variously estimated at from 30 to 50 %. Ensuring food security contributes to sustainable social climate in society. Russia, having all the main types of resources - land, water, energy, raw materials and labour, is not yet able to make full use of their populations wholesome food through own production. Needs completed large-scale imports even for those that it can produce sufficient not only for domestic consumption but also for export to the world market. Food security regions and the country serves as a basic indicator of human activity, and security is a priority of the state agrarian policy of the state.. The article proves that food security as an important element of national security involves ensuring the normal operation of such a complex biological system, as a people, mostly at the expense of domestic food production with the accounting standards recommended by the Institute of nutrition of the Academy of medical Sciences. The article is exploratory in nature, reflected in the fact that it dealt with issues of food security of the region and the country. The article is devoted to solving actual tasks associated with the role of agriculture in the Kuban in ensuring food security in the region and the country. In article on the basis of the analysis of the economic potential of Krasnodar region, in particular the agro-industrial complex of the region as the largest Russian producer and supplier of agricultural products and raw materials, justifies the role of agrarian and industrial complex of Krasnodar region and its ability to ensure food and economic security, and the country as a whole. The article discusses the direction for the effective management of food security of the country and its regions
The article has identified, systematized and ranked by priority the factors that contribute to the content, structure and efficiency of production and the technological infrastructure of the agri–food market in the Republic of Adygea and determine the growth and improvement of product quality, the degree of resource-saving and productivity growth that allowed us to substantiate the steps of determining the level of development in the infrastructural support on the basis of building relevant factors according to their impact on the competitiveness of producers and the region as a whole. Based on the analysis of the current state of production and technological infrastructure of the agri–food market in the Republic of Adygea, we proved the need to reduce the complexity of the production processes through automation and mechanization of the most labor–intensive elements of resource and storage technologies and diversification of them through long–term storage of agri–food products. By calculating the warehouse stock and the needs of identified storage capacity we decided to reduce the unit cost for storage of agricultural products, which allowed proving return on investment in the development of resource–saving technologies in the organization of distribution logistics facilities in the region. We prove the economic feasibility of investment in on–farm storage organization of fruit and vegetables in the agricultural organizations of the Republic of Adygea in a significant seasonal shift of purchase prices and increased cost of the services of third–party storage facilities, allowing more specific ways to enhance the competitiveness of warehouses and facilities of industrial and technological infrastructure of agri-food market in general
Livestock - one of the important sectors of agriculture dealing with breeding of farm animals for the production of food and raw materials for the processing industry, animal husbandry is a source of organic fertilizer. The production process in animal breeding is closely related to the natural processes of development and functioning of living organisms and the final products of this industry is a result of natural and technological cycle. A comprehensive assessment of the status and development of dairy farming is based on a system of indicators of livestock statistics, the size and composition of farm animals by species and breeds, reproduction of livestock, the state of fodder, feed consumption and the level of animal feed. Particular attention is paid to zoo technical activities in livestock production, quality and size of losses of livestock products. The volume of livestock production is directly determined by the basic two parameters: the number of animals and their productivity. This analysis allows us to obtain the necessary material for the calculation of possible levels of production, determining the need for feed, etc. This article discusses how to analyze the abundance and productivity of cows in the Republic of Dagestan, as well as the ways to improve it. We have identified a number of objective reasons that led to the difficult situation in the dairy farming of the Republic of Dagestan
The agriculture unlike other branches has features in structure and the accounting of fixed assets: the main kind of fixed assets is the land here, the important place in the course of production is taken by such types of fixed assets as productive and working animals, long-term plantings. Expenses on repair of fixed assets are allowed for ESHN of that tax period in which they were carried out and paid, at a rate of the actual expenses in relation to an order of formation of the specified expenses for rules of accounting. In accounting, since 2011 the formation of the reserve on repair of fixed assets isn't provided. In tax accounting the taxpayer has the right to make formation of a reserve on repair of own fixed assets. Standards of the Tax Code of the Russian Federation regulated application of two algorithms of calculation of the sums forming a reserve on repair of fixed assets. The reserve on repair of fixed assets irrespective of the applied algorithm is created both on own, and on leased objects of fixed assets. The basis for calculation of a reserve is the schedule of carrying out repair work on each object of fixed assets in which are specified the implementation period, a type of repair work and their estimated cost approved by the authorized employee of the agrarian and industrial complex enterprise
The problems of pharmaceuticals quality and safety have been investigated as the national security essentially depends on the solving the serious problem in proper time. The state control and guaranties are very important for the provision of the population with safe and qualitative pharmaceuticals. Measures to resist adulterated pharmaceuticals (APh) circulation of legal, economic and right-protective character have been proposed. The proposed mechanism of economic and legal resistance to the APh circulation is based on the interaction of both market and the state monitoring of APh circulation, correspondence of the system of laws to the real state of things and basic tendencies in the consumers` market, neutralization of APh circulation as a measure of priority, search, of the methods of resistance as well as an increase of the interested parties attention to the above mentioned problem. Analysis of import statistics is one of the most widespread, reliable and popular tool for assessing the state of the market and analysis of supplies of imported products. Due to the high import dependence on Russian drug pharmacological market we must take series of measures aimed at improving the system of state regulation of import of medicines
Business entities of agribusiness of the Krasnodar region are in relatively favorable climatic and natural conditions for their business activities. However, as a whole, the agricultural sector can not be called absolutely marketable, profitability, with a high level of business activity, property security, etc. One of the causes of the observed trends can be the organizational and legal form of business entity and, therefore, the procedures and sources of formation of the authorized capital, the minimum size; sources of financial resources; methods of financial management; method of distribution of income (profit) and cover losses; measure of responsibility for the obligations. Another reason may be the financial performance of the agricultural organizations. So, for more than 4 years in the Krasnodar region we have been observing numerical reduction of agricultural producers. At the same time, animal husbandry, as a branch of agriculture, has been reduced every year. Against this, the amount of income from the sale of crop production is increasing every year. This article presents the main indicators of the agricultural sector of the Krasnodar region and the necessity of in-depth study of the composition and modalities of the organizations of the AIC of the Krasnodar region
The article is devoted to the solution of such actual problem as improving the quality parameters of the state management at the different levels. As an object of study we consider the modern factors and conditions of improving the quality of decisions at the sphere of the state management of the socio-economic development of the national and regional economies. We believe raised questions in the formation of effective anti-crisis actions with government are up-to-date. The basis of the work is the developing of the number of offers to enhance the role of science, small and medium businesses in developing of the new forms of municipal and regional support of the real economy, as well as effective forms of the federal economic policy; the need in the evolution of the actual economic system is also raised, the offers to change banking services at the market are made. The article has a research nature, which is expressed by that authors, relying on different scientific works, practical and theoretical work experience of federal and regional authorities, express their position and offers to improve the quality of making solutions at the sphere of the state management of socio-economic development of the national and regional economies. The article is of interest of specialists of state and municipal management
This article provides a characterization of the refinancing system of the Bank of Russia as a factor for control of marketability of commercial banks. A viewpoint of authors for development of refinancing tools with the goal of their application for extending the investment potential of banks in the interest of regional economy is provided in the article