name
Pershin Sergey Petrovich
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
кафедра теории бухгалтерского учета
ассистент
Research interests
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Web site url
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Current rating (overall rating of articles)
0
TOP5 co-authors
Articles count: 21
Сформировать список работ, опубликованных в Научном журнале КубГАУ
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NOTIFICATION OF TRANSACTIONS AS AN INSTRUMENT OF TAX POLICY
DescriptionThe article considers the procedure and peculiarities of formation and submission information about transactions between related parties for the purposes of tax control. The authors proposed a mechanism to take account of emerging objects and the characteristic of procedure and tax policy in submitting the report about the controlled transactions
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Description
Justification of tax benefits, development of economic relations, globalization of accounting processes and improvement of administrative activity of public authorities require the appropriate development of accounting rules, effective rapid exchange of credentials and their consistency. The authors have proposed and justified the use of a unified automated information database accounting system management and control as a single accounting element space, which allows providing solutions to the above issues. The study introduced the concept of uniform accounting space and defined its objectives and principles of functioning. It is this form of organization of accounting and economic procedures of the process of functioning of the economy able to ensure the development of accounting theory in the areas of modern trends. The study highlighted areas that are implemented now, which fully meet the proposals of the authors. We have noted innovations related to the submission of the tax Declaration under the tax to the added cost and additional data by telecommunication in connection with the use of information security tools. We have also noted some rules for the provision of accounting information to interested users. The performance of individual business Executive is reflected in the proposed information system would appear in the form of user interface that would simplify requirements for organization and recordkeeping. The basic drawbacks and complexity of implementation of the activities proposed methods of their elimination or avoidance
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Description
In the article the problem of efficiency of the control of financial and economic activity of the commercial organizations is considered and the direction of its perfection by evolutionary transformation of operating registration system of the country to the form of uniform information base of administrative-territorial formation is offered
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SOCIAL FACTOR ROLE IN ECONOMIC DEVELOPMENT OF THE COUNTRY
DescriptionThe article contains research of the author of the influence of ability of professional reorientation and intellectualization of a leading part of the labour population on duration of phases of a cycle of economic development in the country
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RATING OF THE COUNTERPARTY AS A FACTOR OF THE SPEED OF THE TURNOVER IN THE MODERN ECONOMY
DescriptionThe article analyses the role of the speed of the products turnover in the modern economy, the main factors leading to the burden movement of goods, and the reasons for their influence. On the basis of the study the main trends of development of economic relations we have proposed the procedure for the formation and application the rating of subjects of economic life, which is capable of providing the required information saturation in order to make objective of management decisions
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PROSPECTS FOR THE DEVELOPMENT OF OUTSOURCING OF ACCOUNTING IN RUSSIA
DescriptionThe article considers the benefits and disadvantages of the transfer of accounting services to outsourcing. The authors investigated the causes and factors of development of such services, the mechanism of simplified accounting procedures through a system of outsourcing, the subjects of which are account agents
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Description
Delinquents and criminals in the economy, actively apply modern tools of implementation of economic relations while using the so-called "gaps" and inadequacies in the law. Often, to prove intentional sequence of interrelated transactions between counterparties for public authorities authorized in the field of Economics is quite difficult. The main problem is the lack of information about the facts of economic life that took place in the economic system of the administrative-territorial education and beyond. On the other hand, economic actors have difficulty when choosing a contractor, the burden of control activities and the need of proving innocence. Implementation of measures to stimulate sectors of the economy faced a challenge of bringing the right information and the willingness of subjects to participate in their implementation. There are professional illiteracy and the lack of necessary information about the rules of participation in the stimulus package, as well as practices and examples of economic behavior. The authors propose the use of the resource of a uniform accounting system, allowing solving the task of eliminating the above difficulties. The article presents the procedure for its application in individual cases for the implementation of economic operations, implementation of control measures. We have also investigated the circumstances and conditions of its application
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VALIDITY OF TAX BENEFIT AS CONDITION OF OPTIMIZATION OF THE TAXATION
DescriptionIn the article the question of necessity of a substantiation by the business executive of the tax benefit received as a result of optimization of organizational structure of the managing person and manufacture of economic operations with counterparts - interdependent persons is examined
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TO THE QUESTION OF ECONOMIC DEVELOPMENT IN FORMATION OF THE SINGLE ECONOMIC SPACE
DescriptionModern trends of development of economic relations are not devoid of problems. The globalization of economic relations, development of communication network has opened a lot of abuse, incorrectly built relationships with contractors and agencies administration, well-known difficulties and shortcomings of law enforcement. The study showed that the weight of these circumstances caused the absence of an organized system of registration, formation, compilation, analysis and presentation of information. Collectively it is nothing like the attributes of the accounting system. The development of accounting in the region and the country as a whole in the direction of generalization of accounting information on all economic entities and other economic actors, becomes the requirement of time. The authors proposed the principles of the organization's user systems through a single automated account management system. Defined the functional role of each participant in such system. Much of the information comes from the so-called user agents – the authority of the state machinery and economic entities authorized in the formation and presentation of the required accounting information. The rules of the proposed system will provide the consistency required functionality of each participant and access to some form of economic information through economic roadmap. The implementation of the proposed accounting system will allow to define rules of functioning of the uniform economic space of the country, which will make possible the implementation of economic policies more effective, will allow to disseminate the experience of effective ministries in all areas of economic space
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TO THE QUESTION OF DEVELOPMENT OF ACCOUNTING SYSTEMS IN INTERREGIONAL ECONOMIC RELATIONS
DescriptionIn the article we consider the questions of global economic relations between subjects, directly creating communication, and authorities who manage them. The authors have given the concept of rating control and the mechanism of its application in the assessment of the activities of economic entities