Scientific Journal of KubSAU

Polythematic online scientific journal
of Kuban State Agrarian University
ISSN 1990-4665
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Name

Reznichenko Dmitry Sergeevich

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Honorary rank

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Kuban State Agrarian University
   

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Articles count: 6

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278 kb

ACCOUNTING POLICY FOR TAX PURPOSES AS THE BASIS OF TAX ACCOUNTING OF AGRICULTURAL ORGANIZATIONS

abstract 1041410074 issue 104 pp. 974 – 994 30.12.2014 ru 1369
This article discusses some aspects of the preparation of accounting policy for tax purposes for agricultural organizations, paying the uniform agricultural tax. The approximate structure of the accounting policies. The article presents data on the accounting policy for tax purposes of a collection of agricultural organizations of Krasnodar region
152 kb

ANALYSIS OF THE TAX BURDEN OF AGRI-CULTURAL ORGANIZATIONS OF THE KRASNODAR REGION

abstract 0991405087 issue 99 pp. 1257 – 1270 30.05.2014 ru 1318
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
112 kb

HISTORICAL ASPECTS OF AUDIT STANDARDIZATION IN RUSSIA

abstract 1211607079 issue 121 pp. 1291 – 1299 30.09.2016 ru 470
This article discusses the stages of development of the Russian bookkeeping, namely the audit activity, within international standards. There is a detailed analysis of the stages of formation of audit legislation also careful studies of influence of certain social, economic, and historical factors in the development of the bookkeeping. The key factors of influence to regulate auditing activities by the state are reviewed in the article. The article reveals information about the sense of amending the legislative framework, and main ways of standards development of the auditing in Russia at different stages. The article reviewed legal standards in the field of bookkeeping. There was also presented international experience to solve the problem base on contrasting countries with different approaches to the development of the regulatory legal framework in the field of audit. The article reviewed practical aspects of usage of the modified regulation in bookkeeping
153 kb

METHODOLOGICAL APPROACH TO AUDIT CONDUCTING OF PERFORMANCE OF ACCOUNTING POLICY BASED ON STANDARDIZATION

abstract 1321708024 issue 132 pp. 306 – 315 31.10.2017 ru 390
The article presents a methodology for auditing of performance of accounting policy, developed by the authors. Particular attention is paid to the development of an internal standard
159 kb

MODEL OF TAX AUDIT IN CONSTRUCTION COMPANIES

abstract 0701106047 issue 70 pp. 654 – 667 30.06.2011 ru 1838
In the article, the author considers the role and place of the tax auditing in the audit activities in the Russian Federation. He also explains the order of the organization of audit, its goals and tasks. The model of tax audit for building organizations is resulted
169 kb

TAX AUDIT AS THE PREVENTION OF ERRORS AND IRREGULARITIES IN COMMERCIAL ORGANIZATIONS

abstract 1231609095 issue 123 pp. 1379 – 1391 30.11.2016 ru 384
Need of carrying out tax audit for economic entities is proved in article. Difficulties which auditing organizations in case of implementation of tax audit face, regarding classification of this service as a part of general audit or the accompanying service are provided. It will allow performing differentiation of services in tax expenses according to the purpose and level of confidence which needs to be provided to the auditor when rendering auditor and not auditor services. Thus, forms of confidence will have an appearance: positive reasonable confidence, negative confidence, without ensuring confidence. Toughening of the responsibility provided by the Tax Code of the Russian Federation for violations in the organization of business and tax accounting, once again confirm need of the organization of tax audit within an internal control system. In the course of the research it is determined that transaction of the taxation of a financial result and value added of property are subject to high financial risks, and therefore are under close attention not only state control bodies, but also department of internal control of the economic actor. Based on the specific examples provided according to the organization of the sanatorium-resort sphere the order of correction of the revealed violations was offered and the possible financial sanctions established by the tax legislation are calculated
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