Issue №: 1 (29)
The magazine deals with the problems of the agricultural sector of the economy in the context of integration and processes of globalization. Attention is paid to the issues of development of digital economy, rural territories, technologies of enterprise management and organization of accounting, problems of legal support of economic processes, market tendencies of development of various branches of economy. Particular attention is paid to green tourism as a promising segment of the national economy.
ACCOUNTING AND CONTROL PROVISION OF AGRICULTURAL LAND RESOURCES MANAGEMENT AS A NECESSARY PRECONDITION FOR THEIR OBJECTIVE TAXATION
KUSHNIRENKO Oleksandr – Candidate of Economic Sciences, Senior Lecturer of the Department of Accounting, Analysis and Audit, SS of NULESU “Nizhyn Agrotechnical Institute” (Nizyn, Ukraine).
The article defines the role of productive land resources of agriculture as an important object of accounting and taxation. The existing system of accounting and control provision and statistical aggregation of information on land resources of agricultural enterprises is characterized. The lack of proper display of qualitative characteristics of land resources in accounting and reporting is established. The necessity of disclosure of qualitative (agrochemical) indices of agricultural land in the accounting and reporting is substantiated, the possibility and expediency of applying to them the rules of taxation is stated.
The forms of primary documents of agricultural land registration and their quality are offered, what provides strengthening of control over the status of land resources as an object of taxation, increases the informality and reliability of statistical information, creates conditions for increasing the objectivity of taxation, promotes the motivated management decisions on ecologically-safe use of land.
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About the journal
С1 Economics and International Economic Relations (by specialization)
D1 Accounting and Taxation
D2 Finance, Banking, Insurance and Stock Market
D3 Management
D4 Public Management and Administration
D5 Marketing
D7 Trade
J3 Tourism and Recreation
Founded in 1997 under the name ”Bulletin of Vinnytsia State Agricultural Institute”. In 2010-2014 it was published under the name “Collection of Scientific Papers of Vinnytsia National Agrarian University”. Since 2015 “Economics, finance, management: current issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 PR dated 12/31/2014).
