name
Bashkatov Vadim Viktorovich
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
аспирант
Research interests
Взаимодействие систем бухгалтерского и налогового учета сельскохозяйственных товаропроизводителей.
Web site url
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Current rating (overall rating of articles)
0
TOP5 co-authors
Articles count: 20
Сформировать список работ, опубликованных в Научном журнале КубГАУ
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TAX BUDGETING AS A TOOL OF A TAX OPTIMIZATION
DescriptionThis article discusses one of the main tax optimization - budgeting taxes. We have investigated in detail the category of “tax planning”. The basic principles and steps of the tax budgeting have been listed
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Description
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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FEATURES OF ACCOUNTING OF INTANGIBLE RAR AND US GAAP ASSETS
DescriptionThe article gives an overview of the results of a com-parison of features of intangible assets RAS and US GAAP, were also elucidating the pros and cons of the-se accounting standards and proposed options for improving the Russian accounting intangible assets
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EVALUATING THE APPROPRIATENESS OF TAX REGIMES OF AGRICULTURAL ORGAN-IZATIONS OF THE KRASNODAR REGION
DescriptionThis article provides an assessment of possible modes of taxation of agricultural organizations of the Kras-nodar region. Data are given about the level of tax burden on each regime. We have also formulated ad-vantages and disadvantages of switching to a single agricultural tax
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Description
In modern conditions, the problem of the choice of an optimum tax regime especially is particularly acute for agricultural organizations. The subjective factors influencing acceptance of management decision on the matter such as the production specialization level, a share of the income from sale of agricultural products in total income, number of workers are characteristic of each organization. However, a preliminary stage of the analysis of tax expenses in case of various tax regimes is consideration of statistical information on an industry in the field of the taxation. In this article, data on structure and size of liabilities on taxes, charges, fees are provided to off-budget funds of agricultural organizations of the Krasnodar Region, dynamics of this indicator within five years that gives an idea of a tendency of change of conditions of the taxation in case of various tax regimes. Statistical information on distribution of agricultural organizations of the Krasnodar Region on tax regimes is also provided in a percentage ratio. The comparative analysis of level of the tax load in case of various tax regimes which gives an idea of benefits of a special tax regime to agricultural producers is provided. The study was sponsored by RFFR and the administration of the Krasnodar Territory in the framework of a research project № 16-46-230131 “Formation of information efficient management of agricultural production systems through the integration of information flows of the financial, tax and management accounting (based on organizations of the Krasnodar region)”
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TRANSFER TO THE SIMPLIFIED TAXATION SYSTEM AS A WAY OF OPTIMIZATION TAXATION OF ECONOMIC ACTORS
DescriptionThis article discusses the transition to a simplified system of taxation as one of the ways of tax optimization for an economic entity. It also discusses the benefits of this mode, the procedure for calculating the amount of tax on the basis of selected tax base
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Description
The changes which have happened in the structure and the contents of accounting reports are presented in the article, and the procedure of payments indicator "Cumu-lative financial result of the period" is considered in detail
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ROLE OF MANAGEMENT ACCOUNTING IN TAX OPTIMIZATION OF ECONOMIC SUBJECTS
DescriptionThe relevance of the study is due to the fact that in modern conditions the question of the effectiveness of tax accounting, the optimal model of its interaction with management accounting, as well as enhancing the role of the tax administration, tax optimization at the level of the entity and the construction of the administrative account for tax purposes are particularly acute. As a consequence there is the need to investigate the bookkeeping and fiscal accounting data harmonization with the aim of taxation control, analysis, management and optimization. This problem is solved through organization and fulfillment of management accounting playing the key role in data consolidation in the unified information system to solve the arising problems. The paper presents the theoretical and methodological aspects of management accounting aimed at taxation optimization. The scientific and methodical approaches and recommendations presented in the article allow extension of the theoretical understanding of the tax and management accounting systems, increase the range of missions in management accounting tasks related to tax optimization and effective management of tax liabilities of the organization. All this will enhance the analyticity of information, the effectiveness of management decisions in the field of taxation. The provisions of the article can be used in the practice of accounting and economic services organizations, audit, consulting organizations
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SUMMARY OF A COMPANY RISK INDICATORS NECESSARY FOR ITS EVALUATION
DescriptionThis article explores the concept and essence of entre-preneurial risk; we have also given the views of vari-ous scientists and economists to determine the essential content of the category of “business risk”. The order of business risk assessment on the example of Urupskiy company has been shown
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ACCOUNTING POLICY FOR TAX PURPOSES AS THE BASIS OF TAX ACCOUNTING OF AGRICULTURAL ORGANIZATIONS
DescriptionThis 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