№ 96(2), February, 2014
Public date: 28.02.2014
Archive of journal: Articles count 82, 161 kb
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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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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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THE RELIABILITY OF PRIMARY DATA AS A BASIS OF ACCOUNTING INFORMATION
DescriptionThe article considers the procedure and peculiarities of formation and submission information about transac-tions 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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ECONOMIC ASSESSMENT OF INNOVATION IN THE RICE-GROWING OF THE KRASNODAR REGION
DescriptionThis article provides an analysis of the current rice status and effectiveness of its innovative supplement in the Krasnodar region
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ECONOMIC STABILITY IN AGRICULTURAL ORGANIZATIONS OF KUBAN: STATE AND SECURITY ISSUES
DescriptionThe article provides an analysis and assessment of the economic sustainability of agricultural organizations of the Krasnodar region
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DO WE ALWAYS NEED A SUPPLIER’S QUALITY CONTROL?
DescriptionThe higher the level of quality achieved, the greater the control size - this is the paradox of the classical theory of statistical control. A possible way out is to move to the technical policy based on economic characteristics. Shifting control to the consumer may be economically profitable. We have considered two variants of technical policy - increasing lot size and replacing defective product units at the consumer
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CONCEPTUAL AND METHODOLOGICAL APPROACHES TO PREDICTION OF FOOD BALANCE SHEETS
DescriptionThis article investigates the essence and structure of food balance sheets, their role in the assessment of the food security of the country, methodological aspects of forecasting of food balance sheets
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Description
The article presents the results of further research of a streaming scheme of interaction between agricultural (AGC) and processing (PP) agricultural enterprises. Mathematical models were developed and the results were shown for a quantitative comparative evaluation of the efficiencies of the combined company (AGC + PP) and processing (PP) agricultural companies
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PRIORITY DIRECTIONS OF DEVELOPMENT OF TRANSPORT SERVICES FOR INTEGRATED AGROINDUSTRIAL COMP
DescriptionThe article deals with ways of improving of organization of the transport support activities for integrated agricultural companies
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ANALYSIS OF SHORT AND LONG TERM COMPETITIVE CAPABILITIES OF SUBJECTS OF SMALL BUSINESS ENTITIES
DescriptionThe article considers the prospects for development of small enterprises, and held strategic SWOT - analysis of internal and external factors