Учет и контроль



Analysis of the monetary policy of the central bank of the Russian Federation on the basis of change of a key rate

Il'yasova U.N., Amiralieva D.M.

This article is devoted to the study of the influence of the key rate and peculiarities of the manifestation of inflation in the Russian Federation. The article examines the dynamics of changes in the key rate and inflation during 2014-2018

Audit of accounting (financial) statements of small enterprises: evaluation of the control environment

Filobokova L. Yu.

The article presents the author's methodological approaches to the process of risk assessment of small enterprises in the audit of their internal control system, studied for the purpose of identifying and assessing the risk of material misstatement, both due to fraud and errors at the level of financial statements and prerequisites. Entrepreneurship in small business management forms has distinctive features of organization of accounting and formation of accounting (financial) statements, while the traditional approaches used in the practice of audit examinations do not provide objective and reliable audit evidence on which are formed the professional judgement that determined the search for and justification of alternative approaches presented by the author in this article.

Corporate income tax: the current mechanism of calculation and ways of improvement at the present stage

Guseynova A.N.

The urgency of the work is due to the need to continue researching the current aspects of the mechanism for calculating corporate profit tax. The main elements of the current mechanism for calculating and levying corporate profit tax in the Russian Federation are considered. The key problems of the mechanism for calculating and levying corporate profit tax are analyzed and concrete proposals for improving it and improving the efficiency of administration at the present stage of the Russian Federation are substantiated.

Development of indirectly tax in Russia: beginning, modern state and ways of improvement

Akhmedova D.S., Magomedov M.M.

In the article evolutionary aspects of formation and development of indirect taxation in Russia are considered. The modern problems of the mechanisms of calculating and collecting indirect taxes are analyzed. The recommendations aimed at improving the effectiveness of the current practice of calculating and levying VAT are grounded. The ways of improving the mechanisms for controlling the production and turnover of alcoholic products in order to combat illegal production in the Russian Federation.

Development of unknown calculations in Russia

Amiralieva D.M., Alieva S. Sh.

The article considers trends in the development and analysis of the current state of non-cash settlements in the economy of the Russian Federation. Features, problems and prospects of development of non-cash payments in Russia are considered. The role of electronic payments as a dominant indicator in the positive dynamics of non-cash settlements is noted.

Excise taxation in the Russian Federation: evolutionary development and ways to strengthen fiscal function

Giravova N.G., Amiralieva D.M.

The article examines the evolutionary development and reform of excise taxation in Russia from the first stages of formation to today. The main task of state power has always been to find sources of income for replenishment of the national treasury, so the economic expediency of further increasing excisable production is argued. The article also examines the latest trends in the reform of excise taxation in Russia.

The current mechanism for the calculation and collection of vat and its improvement in the Russian Federation

Fatullaev A.

This article discloses the mechanism for levying value-added tax in the Russian Federation, namely: base rates, who exactly is the VAT payer, what documents are formed upon presentation to the tax authorities, as well as shortcomings and recommendations for their elimination, problems of tax administration, possible increase of VAT and the way of its development in the near future.



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