Scientific Journal of KubSAU

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

Tasheva Dina Salim-Gerievna

Scholastic degree

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Academic rank

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Honorary rank

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Organization, job position

Kuban State Agrarian University
   

Web site url

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Articles count: 2

288 kb

HISTORY OF TAX ACCOUNTING FOR UNIFIED AGRICULTURAL TAX

abstract 0991405086 issue 99 pp. 1243 – 1256 30.05.2014 ru 1762
This article presents the results of research of the historical aspects of the formation and development of tax accounting on a single agricultural tax. We have formulated the stages of historical development of taxation of agricultural producers and described each period of evolution of the unified agricultural tax with the legal and regulatory framework. We have also presented the conclusions about the advantages and disadvantages of this mode of taxation
1297 kb

OPTIMIZATION OF TAXATION IN APPLYING UNIFIED TAX OF IMPUTED INCOME AND SIMPLIFIED SYSTEM OF TAXATION OF INDIVIDUAL ENTREPRENEURS

abstract 0961402062 issue 96 pp. 872 – 882 28.02.2014 ru 1462
This article discusses the concept of "tax optimization" and gives a detailed study of separate line of optimization of taxation of individual entrepreneurs paying tax of imputed income and (or) simplified system of taxation depending on the presence or absence of its employees, an algorithm for determining the possibility of reducing the amount of taxes for special tax regimes on the value of insurance contributions to the extrabudgetary funds
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