Accounting-Informational Reflection of Taxation of Agricultural Enterprises in the Context of Their Sustainable Development

Oleksandr Kushnirenko ()
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Oleksandr Kushnirenko: 'Nizhyn agrotechnical institute' Separated unit of National University of Life and Environmental Sciences of Ukraine, Nizhyn, Ukraine

Oblik i finansi, 2016, issue 2, 35-44

Abstract: The article is devoted to deepening theoretical concepts and developing practical recommendations as to the improvement of accounting and control management of taxation of agricultural enterprises in the context of their sustainable development. The reforming of the Ukrainian tax legislation is analyzed with regard to taxation of agricultural enterprises and adoption of the national Strategy for sustainable development. Methodological and practical issues of accounting and control of payments for taxes by business are considered, and recommendations are given as to the improvement of accounting and control management of their taxation, taking into account social, economic and environmental interests of users of accounting information. The ways of improvement of the internal control of payments for taxes are grounded, the methodological support of managerial decision-making under transformation of the tax legislation and priority ranking of sustainable development of agricultural sector is discussed. The system of accounting and control management of taxation of agricultural enterprises is presented.

Keywords: agricultural enterprises; taxation; accounting; control; single tax of the fourth group; value added tax; sustainable development (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2016
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