ACCOUNTING AND TAX INFORMATION SUPPORT OF AGRICULTURAL LAND
Journal Title: Сталий розвиток економіки - Year 2016, Vol 30, Issue 1
Abstract
Purpose consists in development of practical recommendations about improvement of the mechanism of payment of a uniform tax by payers of the fourth group and registration information support of the taxation of lands of agricultural purpose. Methodology of research. The dialectic method which has allowed to study the place and functions of accounting and tax accounting in formation of registration information support of the taxation of lands of agricultural purpose became a methodological basis of research. The graphic method is used at creation of model of the mechanism of payment of a uniform tax by payers of the fourth group. Thanks to methods of the analysis and synthesis conclusions are drawn on need and expediency of practical application of results of research. Findings. The study proved requires a combination of accounting and taxation in order to create the proper accounting and tax information support farmland single tax payer fourth group and strategic management decisions for effective use. A model of the mechanism of payment of a uniform tax by payers of the fourth group has been proposed Originality of consists in development of practical recommendations about formation of due registration information support of the taxation of lands of agricultural purpose by improvement of the mechanism of payment of a uniform tax by payers of the fourth group and association of information support of accounting and tax accounting. Practical value. It is offered – to determine the sum of the uniform tax which is subject to payment by agricultural producers by payers of a uniform tax of the fourth group taking into account correction coefficient - recurrence coefficient that will allow to avoid recurrence of tax pressure upon agricultural producers in average and low-yielding year and will promote prevention of their bankruptcy.
Authors and Affiliations
Natalia Levchenko, Sergii Zhelonkin
Keywords
Related Articles
- EP ID EP202016
- DOI -
- Views 132
- Downloads 0
ORGANIZATION OF ACCOUNTING AND CONTROL OF WASTE OF PRODUCTION AS A PRECONDITION FOR THEIR EFFECTIVE USE
Purpose. Definition of approaches to improving the organization of accounting and control of waste of production and operations with them for information provision of the process of environmental and economic management...
BANK LENDING ON THE MODERN STAGE OF DEVELOPMENT OF BANKING SYSTEM OF UKRAINE
Purpose to investigate the state of bank lending at the present stage of development of the banking system in Ukraine. Methodology of research. In order to carry out the research we have used official statistical data...
THE QUESTION CONCEPT OF GENESIS OF BUSINESS PROCESS
Purpose is to explore the concept of business process for further use in the transition to process-oriented management system. Methodology of research. Methods of theoretical analysis, synthesis and critical thinking wer...
LOGIC OF THE WAVE: PASSIONARY AND ENTROPY IN THE CYCLE OF ECONOMIC DYNAMICS
Purpose to explore the trialectical modifications of enhancing the cognitive resources of economic development in the conditions of socio-cultural fluctuations of the entropy of basic paternal triads of socio-economic...
ORGANIZATION OF ACCOUNT OF LOAN PAYMENT IN THE STATE ECONOMIC SECTOR
Purpose. The aim of the study is the organization of the account of labor remuneration in the state sector of the economy in the conditions of transformation processes. Methodology of research. The following methods are...