Scientific Journal of KubSAU

In the article, the results of research of universal method of pre-sowing treatment of seeds with a pulsed electric field, which allows them to improve crop quality and harvest by stimulating and antibacterial effects. We describe a prototype of an industrial plant for the preplant seed crops PEF pulse repetition frequency of 300 Hz to 1000 Hz. Feasibility study of implementation of this method on the example of small innovative enterprises is shown

The results of an analytical assessment of the developed frame of reference on concepts of tax planning, tax burden, tax burden of the enterprise are presented in article. Tax planning is the most important part of financial planning of the organization. A basis of this process is possibility of each taxpayer to use legislatively resolved means, receptions and ways directed on minimization of tax payments. Minimization of taxes is directed not only on absolute decrease in volumes of tax payments, but also on purposeful transfer of business to more favorable conditions of managing. Tax planning is connected with recognition of the right of each taxpayer to apply all legislatively resolved means, receptions and ways to decrease in tax payments. The analysis of a condition of tax burden of an economic entity of real sector of economy is carried out. It is noted, that by means of various techniques of its assessment it is possible to receive contradictory data on dynamics of change of level of tax burden. As one of factors of increasing the efficiency of business activity is optimization of tax payments and implementation of tax planning acts. Importance of realization of tax planning and optimization of tax payments is defined by desire of taxpayers to lower tax burden and explainable aspiration of the state to prevent it

This article provides an assessment of the current state of the mortgage market in Russia; constraints and the directions of sustainable development in the sector of banking services are identified