JSC "Tander"
Author list of organization
List of articles written by the authors of the organization
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ANALYSIS OF DEVELOPING LEVEL OF THE AGRICULTURAL SECTOR IN KRASNODAR REGION
Description
Economic development occurs throughout the life of society. The economies of various countries differ from each other by different sets of parameters, but primarily by the method of creating and maintaining the infrastructure, the way the state's participation in economic relations. Agriculture has been and remains one of the most important sectors of the economy. Therefore, the question of support and development of the industry will always be relevant. Western and central Europe are paying great attention to this matter: developing programs to support agricultural producers, apply stimulating tax system, creates favorable conditions for export. In Russia, the level of agricultural support is growing, but still lags behind European standards
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TAX AUDIT AS THE PREVENTION OF ERRORS AND IRREGULARITIES IN COMMERCIAL ORGANIZATIONS
Description
Need of carrying out tax audit for economic entities is proved in article. Difficulties which auditing organizations in case of implementation of tax audit face, regarding classification of this service as a part of general audit or the accompanying service are provided. It will allow performing differentiation of services in tax expenses according to the purpose and level of confidence which needs to be provided to the auditor when rendering auditor and not auditor services. Thus, forms of confidence will have an appearance: positive reasonable confidence, negative confidence, without ensuring confidence. Toughening of the responsibility provided by the Tax Code of the Russian Federation for violations in the organization of business and tax accounting, once again confirm need of the organization of tax audit within an internal control system. In the course of the research it is determined that transaction of the taxation of a financial result and value added of property are subject to high financial risks, and therefore are under close attention not only state control bodies, but also department of internal control of the economic actor. Based on the specific examples provided according to the organization of the sanatorium-resort sphere the order of correction of the revealed violations was offered and the possible financial sanctions established by the tax legislation are calculated
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Description
The article considers the sequence of setting goals and objectives of the internal control of accounts receivable and accounts payable. Based on this sequence, the model of internal auditing payments to contractors in organizations of wholesale and retail trade has been made. The article also explains how to conduct this audit
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MODERN GLOBAL FINANCIAL AND ECO-NOMIC CRISIS AND ITS INFLUENCE ON SE-LECTED COUNTRIES OF THE WORLD
Description
The article investigates the global monetary and financial crisis and its impact on individual countries and regions of the world. The author comes to the conclusion that the first onset of the global financial crisis began in the U.S. in January 2006, when a number of small mortgage banking institutions declared bankruptcy. Secondly, the author suggested that we should expect a second wave of global financial and economic crisis, which will lead to even more devastating consequences for individual countries and regions
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