CONTENTS
ECONOMIC POLICY
Tchaikovskaya L. A., Enus S. Evolution of the concept of capital in the history of economic and accounting thought
Brattsev V.I., Roibu A.V. Tax regulation of the deoffshorization process in modern Russia
Topchi Yu. A. Tax incentives and preferences as tools for implementing tax policy
Dadashev A.Z. Depreciation premium in the mechanism of taxation of profits of Russian organizations and its effectiveness as an instrument of their investment activity
Meshkova D. A. The tax mechanism of support of subjects of social entrepreneurship
Ha Thi Lan An Development of the tax system for small and medium-sized businesses in Vietnam
Aksenova A. A. Implementation of the principles of taxation when establishing a tax on personal income
Semenova G. N. Increase in the rate of value added tax: consequences and expected results
PROBLEMS OF MANAGEMENT
Tchaikovskaya L. A., H. Abu Ezza Integration of enterprise resource planning systems and big data
Khdeib Tarek Said Key performance indicators in the practice of strategic management accounting
Bukhoriev S. M. The choice of the concept of strategic management accounting in a crisis
INVESTMENT, FINANCIAL AND MANAGEMENT ANALYSIS
Galayda A. M. On the uniformity of accounting and tax accounting of fixed assets
Dyuzhov A.V. Tax accounting and its importance in calculating taxable income
Korobkina L. A. Unitary enterprises in the Republic of Belarus: features of profit distribution and accounting for dividends
Turishcheva T. B. Specificity of cost accounting in autonomous institutions
Korchagina L. M. Features of accounting and taxation in construction organizations
Morozova T.V., Akhmadeev R.G., Protasov M.V. Features of the assessment of biological assets in agricultural organizations
Safonova Yu. O., Glubokova N. Yu. Features of taxation of fishing organizations
Shikhatov P. I. Development of management accounting at public catering enterprises
Posadneva E.M. Development of the foreign exchange market in the CIS countries
EVOLUTION OF THE CONCEPT OF CAPITAL IN THE HISTORY OF ECONOMIC AND ACCOUNTING THOUGHT
author
L.A. TCHAIKOVSKAYA, S. ENUS
abstract
The article studies the development of the concept of capital and traces its use over the centuries in accordance with the interpretations in different countries with a focus on accounting and economic aspects. It was concluded that in accordance with the economic approach, capital represents the total of the left side of the balance sheet, and according to the accounting approach, the amount of capital is defined as the value of the net assets of the enterprise. The article provides an overview of the two (financial and physical) concepts of capital; it proposed arguments in favor of adopting a financial concept of capital.
keywords
capital, financial concept of capital, physical concept of capital, liabilities, economic approach to the definition of capital, accounting approach to the definition of capital.
TAX REGULATION OF THE DEOFFORIZATION PROCESS IN MODERN RUSSIA
author
V. I. BRATTSEV, A. V. ROYBU
abstract
The purpose of this study is to reveal qualitatively new approaches to assessing and analyzing the level of understating the tax base and transforming incomes, aimed at preventing the withdrawal of funds outside the Russian jurisdiction and, as a result, improving the reliability of the country's tax system. Among the main results of the study, it is worth noting the introduction into the research process of a comparative analysis of direct investment income by institutional sectors of the economy, which characterize the ratio of incoming foreign investment to outgoing, to analyze and evaluate the offshore of the Russian economy. In the process of research, methods of logical, statistical analysis were used.
keywords
tax rate, tax burden, offshore, offshore, deoffshorization, low tax jurisdiction, multinational corporation, offshore economy.
TAX BENEFITS AND PREFERENCES AS INSTRUMENTS FOR IMPLEMENTING TAX POLICY
author
Yu. A. TOPCHI
abstract
The article is devoted to the development of the scientific basis for distinguishing between tax benefits and tax preferences, used as tools for implementing tax policy. The structure of tax policy by the levels of state and municipal government is examined, the essence of tax benefits and preferences in the mechanism of tax policy implementation is examined, the criterion signs of distinguishing tax benefits and tax preferences are substantiated, which is very important for their subsequent application in the methodology for assessing the effectiveness of benefits and preferences. The structure of tax benefits and preferences provided within the framework of tax policy implemented at the federal, regional and municipal levels is determined, trends and prospects for changes in tax benefits provided for regional and local property taxes are assessed.
keywords
tax benefits, tax preferences, tax policy, criteria, property taxes, optimization.
DEPRESSION AWARD IN THE MECHANISM OF TAXATION OF PROFITS OF RUSSIAN ORGANIZATIONS AND ITS EFFECTIVENESS AS A TOOL OF THEIR INVESTMENT ACTIVITY
author
A.Z. DADASHEV
abstract
The article is devoted to the study of particularly significant tax preferences, which is considered a “depreciation premium”, which is built into the organization’s profit taxation mechanism. Its intended purpose is to stimulate the investment activity of enterprises in the form of capital investments. In order to measure the effectiveness of tax preferences, an indicator is proposed as an instrument of investment activity, which reflects the multiplier effect of the application of the depreciation premium.
keywords
investment activity, depreciation premium, taxation of profits, the effectiveness of tax preferences.
TAX MECHANISM FOR SUPPORTING SUBJECTS OF SOCIAL ENTREPRENEURSHIP
author
D. A. MESHKOVA
abstract
The article analyzes the tools of tax support for subjects of social entrepreneurship: tax benefits for income tax and value added tax. The data characterizing the amount of tax benefits in connection with the application of the zero rate by organizations engaged in educational and (or) medical activities, as well as activities for social services for citizens for 2015-2017, are provided.
keywords
subjects of social entrepreneurship, tax benefits, tax savings of organizations.
DEVELOPMENT OF THE TAX SYSTEM OF SMALL AND MEDIUM BUSINESSES IN VIETNAM
author
HA THI LAN AN
abstract
The article examines the formation and development of tax reform in Vietnam, first from 1990 to the present, the formation of tax preferences for small and medium-sized businesses. Thanks to the tax incentive policy, positive results were achieved for the development of small and medium enterprises, which contributed to economic growth and improving the welfare of the population.
keywords
Vietnam, tax policy, tax reform, small and medium-sized businesses, tax incentives, value added tax.
IMPLEMENTATION OF PRINCIPLES OF TAXATION WHEN INSTALLING TAX ON INCOME OF INDIVIDUALS
author
A. A. AKSENOVA
abstract
The effectiveness of the functioning of the economy and the state as a whole directly depends on its tax system. Building an effective tax system is possible only on the basis of a streamlined set of effective tax principles. The article provides a detailed analysis of the principles of Russian taxation on the basis of which the income tax for individuals is constructed.
keywords
principles of taxation, tax, taxation, income of an individual, taxpayer.
INCREASED RATE OF TAX ON ADDED VALUE: CONSEQUENCES AND EXPECTED RESULTS
author
G. N. SEMENOVA
abstract
The article states that raising the value added tax rate to 20% will cause an acceleration in the growth of prices for goods and services; increase in inflation; rising prices for housing and other real estate. Value added tax is paid by all organizations and individual entrepreneurs from the sale of goods, works and services. By increasing VAT from 18% to 20% (by +2 percentage points), the business will be forced to raise prices for goods, since no one will agree to reduce their profits, and it is possible for the business to lose demand for their goods, work and services.
keywords
inflation, value added tax, price increases, tax revenues, profits, natural resources, oil and gas revenues, business, sales, loss of demand, federal budget.
INTEGRATION OF ENTERPRISE RESOURCE PLANNING SYSTEMS AND BIG DATA
author
L.A. TCHAIKOVSKAYA, H. ABU EZZA
abstract
There is an unprecedented interest in big data in the world-big data. Big data is data of a large volume, a wide variety (structured; semi-structured; unstructured) and high rate of change (speed). Approximately 90% of the data worldwide was created in just the last two years. The article attempts to bring ERP-systems in line with big data, to offer a program for future research combining big data and ERP.
keywords
enterprise resource planning systems; Big data research program, variety, infrastructure, data privacy, data discovery.
KEY PERFORMANCE INDICATORS IN PRACTICE OF STRATEGIC MANAGEMENT ACCOUNTING
author
HDAB TAREK SAID
abstract
The article discusses key performance indicators (KPI), quantitative indicators that reflect the productivity of an employee or the enterprise as a whole. A conscious and balanced choice of one or another type of KPI is based on an understanding of the differences and the diversity of the nature of their use in various management situations. This allows you to develop a truly balanced system of indicators and functions that contribute to the achievement of the strategic goals of the enterprise.
keywords
Key performance indicators, strategic management accounting, balanced scorecard.
CHOICE OF THE CONCEPT OF STRATEGIC MANAGEMENT ACCOUNTING IN THE CONDITIONS OF CRISIS
author
S. M. Bukhoriev
abstract
The article explores the need for effective crisis management of the chemical industry enterprises in order to prevent and neutralize threats to the financial security of the enterprise, promptly eliminate the consequences in order to minimize the negative consequences for the chemical industry. A correctly chosen concept of strategic management accounting at the enterprises of the chemical industry is called an effective tool for the prevention and elimination of crisis phenomena, as well as the justification of managerial decisions to combat crisis phenomena.
keywords
management accounting, strategic management accounting, crisis management, chemical industry enterprises, information, strategic management accounting, planning.
ON UNIFORMITY OF ACCOUNTING AND TAX ACCOUNTING OF FIXED ASSETS
author
A. M. GALAIDA
abstract
The study of trends in financial accounting indicates that the gap between the system of documenting the facts of economic life reflected in accounting and the procedure for their recognition for tax purposes in terms of income and expenses that form a financial result is widening and widening. The article is devoted to the search for ways to harmonize accounting and tax accounting of fixed assets from the perspective of implementing the principles of rationality, materiality, relevance and reliability.
keywords
accounting objects, permanent and temporary differences, fixed assets, tax accounting, depreciation, harmonization.
TAX ACCOUNTING AND ITS VALUE IN THE CALCULATION OF THE TAXABLE PROFIT
author
A. V. DYUZHOV
abstract
The article describes the concepts of tax accounting and accounting policies, provides a classification of elements of accounting policies for tax purposes. An example of recognition of income and expenses for tax purposes is presented. The industry specifics of recognition of income and expenses on the example of an educational institution are taken into account and disclosed.
keywords
tax accounting, analytical tax accounting registers, elements of accounting policies, accounting policies for tax purposes, methods of recognition of income and expenses.
UNITARY ENTERPRISES IN THE REPUBLIC OF BELARUS: FEATURES OF DISTRIBUTION OF PROFIT AND ACCOUNTING OF DIVIDENDS
author
L. A. KOROBKINA
abstract
The article discusses the types of unitary enterprises in the Republic of Belarus, the rules for allocating property to unitary enterprises, especially the distribution of profit, accrual, payment and accounting of dividends of a unitary enterprise.
keywords
types of unitary enterprises, property of unitary enterprises, profit distribution, dividends.
SPECIFICITY OF ACCOUNTING COSTS IN AUTONOMOUS INSTITUTIONS
author
T. B. TURISCHEVA
abstract
The article explores the specifics of methodological tools for cost accounting (costs) in autonomous institutions. It is noted that the formation of basic cost standards for calculating the amount of targeted financing (subsidies) should not include general and overhead (indirect) costs. It is concluded that the amount of financial support for an autonomous institution is made up of the amount of expenses calculated according to the standards, and the amount of non-standardized overhead and general business expenses of the institution determined by calculation.
keywords
internal control system (ICS), costs, basic standards, autonomous institution.
FEATURES OF ACCOUNTING AND TAXATION IN CONSTRUCTION ORGANIZATIONS
author
L. M. KORCHAGINA
abstract
The article discusses the modern aspects of accounting and taxation of construction companies, as well as industry specifics of taxation.
keywords
construction organizations, accounting, taxation, income, expenses.
FEATURES OF ASSESSMENT OF BIOLOGICAL ASSETS IN AGRICULTURAL ORGANIZATIONS
author
T.V. MOROZOVA, R.G. AHMADEEV, M.V. PROTASOV
abstract
The article examines the development trends of valuation standards in international practice in relation to the valuation of biological assets, including for the purposes of preparing financial statements. It is determined that the unification of approaches to the classification of objects of agricultural organizations is a guarantee of the identity of their classification in the financial statements, but is not a guarantee of the identity of their valuation at fair value. It is concluded that it is necessary to develop unified approaches to assessment and assumptions, which should be within an acceptable range of values.
keywords
biological assets, valuation standards, international financial reporting standards, valuation activities, agricultural organizations.
FEATURES OF TAXATION OF FISHING ORGANIZATIONS
author
Yu. O. SAFONOVA, N. Yu. GLUBOKOVA
abstract
The article discusses the features of the Russian taxation of fishing organizations. Over the past twenty years, taxation has gone from a standard approach for all sectors to creating special conditions for agriculture and, as a result, introducing a special tax regime.
keywords
taxation, single agricultural tax, tax burden, tax rates, special tax regimes.
DEVELOPMENT OF MANAGEMENT ACCOUNTING AT FOOD ENTERPRISES
author
P. I. SHIKHATOV
abstract
The article discusses some key points that make it necessary to create an accounting system at a catering company integrated into the organization’s general management system.
keywords
management accounting, accounting system, catering, institutional environment.
FOREIGN EXCHANGE MARKET DEVELOPMENT IN CIS MEMBER COUNTRIES
author
E. M. POSADNEVA
abstract
The article formulates questions regarding the possible development prospects of the CIS currency market. The fulfillment by the national currency of the function of an international currency is an attribute of a strong economically developed state. Economic integration (both international and regional), leading to the convergence of national markets, building trade and production chains, contributes to the expansion of the use of member states' currencies by associations. An example of such a union is the Eurasian Economic Union (EAEU), in the space of which the use of the Russian ruble in trade and financial operations can play a significant role.
keywords
foreign exchange market, CIS, foreign exchange risks, foreign exchange transactions.
