Name
Polonskaya Olga Pavlovna
Scholastic degree
•
Academic rank
—
Honorary rank
—
Organization, job position
Kuban State Agrarian University
Web site url
—
—
Articles count: 3
In the article the features of accounting and tax accounting reflection of operations of returnable leasing are considered
In article the economic essence and need of leasing transactions, contract and legal aspects of the leasing relations and feature of their taxation at the lessor and the lessee are in detail considered
Nowadays forming an image of a conscientious
taxpayer is a strategic trend of development of plenty
of agricultural organizations as it provides the market
value and stability of business. However, methods of
fiscal regulation require accurate and actual
information concerning management of tax risks and
ensuring transparency of implementation of the
taxation. While paying a unified agricultural tax
(UAT), organizations face certain inconveniences and
complications of calculation of taxable base. In this
article, we consider benefits and shortcomings of a
unified agricultural tax, and propose an option of
decreasing in tax risks by integration of a new
developed tax register