Relevance of the article has been proved by the fact that assessment of tax risks of writing contracts is one of the important tools of tax planning. Its result is the creation of a rational scheme structure contracts with all the specifications and requirements for ensuring transparency and manageability. It also makes it
possible for the highest possible tax avoidance through the use of legitimate schemes provided by the legislation
On the example of milk-processing organizations the causes of differences in the amount of income and expenses in the accounting of inventories are found out and presented. Implementation of the proposed recommendations will help effectively to design the connection between the systems of bookkeeping and tax accounting depending on the motivation of economic entities
The article outlines the role of the accounting policy as a bridge between management and accounting in an economic subject. Different goals pursued by the organizations during their formation are identified. The impact of individual elements of the methodological section of the accounting policy of the company on its financial ratios is presented. In order to predict the effects of the elements of accounting policy on reporting and maximum simplification of work of financial services of an economic subject, the technology of forming of effective accounting policy is developed
The article covers the basics of reproduction industry based on regional and industry characteristics (for example, the coal industry of the Rostov region). We have also considered the current status of coal mining enterprises and defined their role in the regional economy. We have examined and detailed the three main phases of the concept of long-term program of development of the coal industry till 2030. We have analyzed the first steps of its implementation, which had been not as successful as expected. We have also defined the measures to stabilize the coal industry for the coming year and developed areas of scientific, technical and innovation policy for the further development and promotion of the world market for coal products
The article describes the main trends and methods of analysis. We have also given the examples of specific agricultural organizations, estimated financial condition and suggested the ways to improve the financial sustainability
Science is considered as a branch of the national economy. We discuss the relationship of areas of human activity, applied science and fundamental science. As an example, the development of the fundamental theory of decision-making and expertise are considered in the implementation of applied researches in the aviation and rocket-space industry. Is emphasized that the major achievement in science - the novelty of the results. We discuss the problem of estimation the effectiveness of scientific activity, the advantages and disadvantages of estimates based on bibliometric databases and citation indices, we show the basic role of expert technologies. Is examined the role of globalization and patriotism in the development of science. Is substantiated the principal difference between acquiring knowledge and promote research results. We consider it necessary to conduct detailed studies into the science of science and development based on these science-based recommendations for the management of science
The analysis and possibilities of use of the balanced scorecard for successful realization of corporate strategy are considered in this article. The most important results of research of integration of the
quality management system in information system of the enterprise with use of the balanced scorecard are discussed
The article is devoted to the analysis of the institutional climate in Russia as a major factor conducive to sustained reproduction of small businesses in this country. Up-to-date review of the
key elements of the small business sector institutional climate developed as a result of businesses adaptation to the real-life institutional framework in Russi
This article describes modern trends of development of the global agricultural machinery market, analyzes the state of domestic agricultural machinery market and studies problems of its functioning and prospects of its integration into the global market
The article reveals and describes the main trends in the modern environmental policy – globalization, glocalization, democratization, internalization of environmental values, the development of the concept and practices of "green" economy, networks development. The authors analyze the expansion of the circle of environmental policy actors and the emergence of mechanisms that public can use to influence environmental decision-making