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Economy, finances, management: Topical issues of science and practical activity

space SCIENTIFIC JOURNALS OF VINNITSA NATIONAL AGRARIAN UNIVERSITY

Issue №: 1 (29)

Published: 2018.01.30
DOI: XX.XXXXX/XXXXXXXXXXXXX


Description:
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.

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ACCOUNTING AND CONTROL PROVISION OF AGRICULTURAL LAND RESOURCES MANAGEMENT AS A NECESSARY PRECONDITION FOR THEIR OBJECTIVE TAXATION

DOI: XX.XXXXX/XXXXXXXXXXXXX
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KUSHNIRENKO Oleksandr – Candidate of Economic Sciences, Senior Lecturer of the Department of Accounting, Analysis and Audit, SS of NULESU “Nizhyn Agrotechnical Institute” (Nizyn, Ukraine).

Annotation

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.

Keywords: accounting, taxation, agriculture, land resources, management, information system, accounting, reporting.

List of references

1. Voliak L. R., Savchuk V. K. Pryrodno-resursnyi potentsial silskohospodarskykh pidpryiemstv: oblikovo-analitychna otsinka, stratehiia rozvytku : monohrafiia / [L.R. Voliak] ; za zah. red. V. K. Savchuka, – K.: vydavnytstvo “Komprynt”, – 2016. – 281 p.

2. Zhuk V.M. Bukhhalterskyi oblik: shliakhy vyrishennia problem praktyky i nauky : monohrafiia / V.M. Zhuk. – K. : NNTs “IAE”, 2012. – 454 p.

3. Zui M. F. Khimichnyi sklad ta analiz osnovnykh komponentiv gruntiv. – Kyiv: Urozhai, 2003. – 26 p.

4. Kene F. Izbrannyie ekonomicheskie proizvedeniya. [Tekst] / F. Kene. – M.: 1960. – s. 360

5. Kireitsev H. H. Hlobalni protsesy i aktualizatsiia onovlennia metodolohii obliku / H.H. Kireitsev // Zb. nauk. prats Vinnytskoho nats. ahrar. universytetu. Seriia “Ekonomichni nauky”. – Vinnytsia, 2013. – Vyp. 3 (80). – Pр. 91-103.

6. Kyreitsev H.H. Hlobalyzatsyia ekonomiki i unifikatsyia metodolohii bukhhalterskoho uchiota / H.H. Kireitsev // Nauchnyi doklad na 6-oi Mezhdunar. nauch. konf. “Nauchnyie issledovaniya v sfere bukhhalterskoho uchiota, kontrolia i analiza: teoretiko-metodologicheskoie znacheniye i napravleniya dalneishego razvitiya”, g. Zhytomir, 18–19 oktiabria 2007 g. – Zhytomir : ZhHTU, 2007. – 68 p.

7. Kireitsev H.H. Oblik osnovnykh zasobiv u silskohospodarskykh pidpryiemstvakh. – K.: Urozhai, 1987. – 176 p.

8. Kupinets L.Ie. Udoskonalennia informatsiinoho zabezpechennia ekolohichnoho silskohospodarskoho zemlekorystuvannia / L. Ie. Kupinets // Ekonomika APK. – 2017. – № 2. – P. 61-73.

9. Kushnirenko O.A. Zemli silskohospodarskoho pryznachennia yak ob’iekt obliku ta opodatkuvannia / O.A. Kushnirenko // Zbirnyk naukovykh prats Vinnytskoho natsionalnoho ahrarnoho universytetu. Seriia “Ekonomichni nauky”. – 2013. – Vyp. 3 (80). – Pр. 158-170.

10. Mashkova T.V. Udoskonalennia dokumentuvannia obliku silskohospodarskykh uhid, yikh yakosti ta ekolohizatsii vykorystannia / T.V. Mashkova // Naukovyi visnyk Natsionalnoho universytetu bioresursiv ta pryrodokorystuvannia Ukrainy. – 2016. – Vyp. 249. – Pр. 280-292.

11. Podatkovyi kodeks Ukrainy vid 2 hrudnia 2010 r. № 2755-17 [Elektronnyi resurs]. – Rezhym dostupu : http://zakon.rada.gov.ua.

12. Poriadok dii “Poriadok dennyi na XXI stolittia” (“Agenda 21”). Ukhvalena kontseptsiieiu OON z navkolyshnoho seredovyshcha i rozvytku v Rio-de-Zhaneiro (Samit “Planeta Zemlia” 1992 r.) – Kyiv “Intelsfera”: 2000. – 359 p.

13. Pro zatverdzhennia spetsializovanykh form pervynnykh dokumentiv z obliku osnovnykh zasobiv i inshykh neoborotnykh aktyviv silskohospodarskykh pidpryiemstv ta Metodychnykh rekomendatsii shchodo yikh zastosuvannia : nakaz Ministerstva ahrarnoi polityky Ukrainy vid 27.09 2007 r. № 701 [Elektronnyi resurs]. – Rezhym dostupu : http://www.uazakon.com.

14. Savchuk V.K. Biznes yak imperatyv sotsialno-ekonomichnoho rozvytku suspilstva / V.K. Savchuk // Naukovyi visnyk Natsionalnoho universytetu bioresursiv ta pryrodokorystuvannia Ukrainy. – 2016. – Vyp. 249. – Pр. 350-355.

15. Silske hospodarstvo Ukrainy : statystych. zb. za 2016 rik / Derzhavna sluzhba statystyky Ukrainy ; za red. N.S. Vlasenko; vidpovid. za vypusk O.M. Prokopenko. – Kyiv, 2017. – 246 p.

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About journal

Topics of the journal:

051 Economics

071 Accounting and taxation

072 Finance, banking and insurance

073 Management

075 Marketing

076 Business, trade and exchange activities

241 Hotel, restaurant and catering 

281 Public administration

 

Key information:
ISSN (print): 2411-4413
DOI: 10.37128

The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine". 

The scientific edition is assigned the Category "Б" in the field of economics in specialties 051, 071, 072, 073, 075, 076, 241, 281

(Order of the Ministry of Education and Science of Ukraine No. 249, March 17, 2020).

The journal “Economy, finances, management: Topical issues of science and practice” has a Digital Object Identifier (DOI)

The journal “Economy, finances, management: Topical issues of science and practice” is indexed in such database as Index Copernicus Value (https://journals.indexcopernicus.com/search/form)

 

The editorial board of the journal is guided by the principles of scientific, objectivity, professionalism, informational support of the most significant innovative researches, observance of standards of publishing ethics.

The purpose of the journal "Economics, finances, management: Topical issues of science and practical activity» is the coverage of leading scientific ideas in the economic, financial and management activities of the sectors of the national economy and the involvement of representatives of the domestic and foreign scientific professional community.

 

Objectives of the journal:

  • publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
  • expanding partnerships with international scientific publishing organizations;
  • enhancing the culture of reviewing and annotating published material;
  • adherence to editorial ethics.

 

Article publishing is a paid service. Cost for printing in professional publications in accordance with the Decree of the Cabinet of Ministers of Ukraine of August 27, 2010 No. 796 "On approval of the list of paid services that can be provided by state educational institutions, other institutions of the educational system belonging to state and communal ownership" and the order Rector of the Higher Education University Mazura VA dated March 14, 2018 No. 93 “On setting the cost of printing in professional editions of the University”.

The cost of printing one page in professional editions of the university is 60 UAH.

An additional copy of the magazine with the mailing list costs 250 UAH.

Recipient: Vinnytsia National Agrarian University MFO 820172 Current account No. 31256282102055 Code 00497236 Bank State Treasury Service of Ukraine, Kyiv. VAT payer code 004972302286. Registration number 100271744. Purpose of payment: for printing an article in the journal: ”Economy, finances, management: Topical issues of science and practical activity "

History of journal:

It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.

From 2015 ”Economy, finances, management: Topical issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 of PR as of December 31, 2014)

The journal is the successor to the edition ”Collection of Scientific Papers of Vinnytsia National Agrarian University. Series: Economic Sciences. "