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CONSISTENCY OF ACCOUNTING INFORMATION AS A CONDITION OF EFFECTIVE ECONOMIC ACTIVITY AND THE SUBSTANTIATION OF TAX BENEFIT

By Pershin S. P. and Mozhegova V. D.

Abstract

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 avoidanc

Topics: CONTROL, ACCOUNTING, INFORMATION, ECONOMIC ENTITY, TAX MONITORING, ACCOUNT SPACE, General Works, A
Publisher: Kuban State Agrarian University
Year: 2016
OAI identifier: oai:doaj.org/article:8b9fe71cac614ebab5c25c4b58fefedd
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  • https://doaj.org/toc/1990-4665 (external link)
  • http://ej.kubagro.ru/2016/04/p... (external link)
  • https://doaj.org/article/8b9fe... (external link)
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