name
Polonskaya Olga Pavlovna
Scholastic degree
•
Academic rank
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Honorary rank
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Organization, job position
• Kuban State Agrarian University
Research interests
Web site url
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Current rating (overall rating of articles)
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TOP5 co-authors
Articles count: 3
Сформировать список работ, опубликованных в Научном журнале КубГАУ
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FEATURES OF ACCOUNTING AND TAX ACCOUNTING REFLECTIONS OF OPERATIONS OF RETURNABLE LEASING
Description
In the article the features of accounting and tax accounting reflection of operations of returnable leasing are considered
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LEGAL BASES AND FEATURES OF TAX ACCOUNTING OF LEASING OPERATIONS
Description
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
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THE MAIN DIRECTIONS OF IMPROVEMENT OF TAX ACCOUNTING IN AGRICULTURAL COMPANIES
Description
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
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