scholarly journals ACCOUNTING IN TAXATION OF ENTERPRISES

2021 ◽  
pp. 115-128
Author(s):  
Olena PODOLIANCHUK
Keyword(s):  
Accounting Information ◽  
Tax Base ◽  
Planning And Control ◽  
Indirect Taxes ◽  
The Subject ◽  
Characteristic Features ◽  
Business Entities ◽  
Definition Of ◽  
Tax Reporting ◽  
And Control

The article analyzes the revenues of the consolidated budget of Ukraine and determines that budget revenues are growing, mainly due to taxes and fees. The normative definition of the terms «tax» and «collection» is revealed and the main characteristic features are outlined. A critical assessment of the essence of the characterized definitions was made and the inconsistency of the terminological apparatus was determined. It was found that the definitions take into account the principle of mandatory payment of tax or fee paid by a particular payer to a specific account of the allocation budget. The main criteria for distinguishing between direct and indirect taxes are highlighted: method of translation: direct – one participant in the calculation and payment, indirect – several participants; object of taxation: direct – from income, profit, property and resources, indirect – from the value of consumption or use of goods; subject of payment: direct is paid by the taxpayer – the manufacturer or seller, the owner of the goods, indirect – by the subject of the tax burden (the buyer who incurs costs). Taking into account the research of scientists and their own opinion, it is proposed to substantiate at the legislative level the terminology of definitions of direct and indirect taxes, as well as to outline a clear classification list. It is proved that accounting influences management decisions, as the received accounting information certifies the data on the activity of the enterprise and gives the chance to carry out further planning and control. It is determined that the purpose of accounting in taxation is to form a reliable and legally justified size of the tax base and determine the amounts of tax liabilities from taxes and fees for generalization in tax reporting for individual taxes. The accounting process of calculations for taxes and fees of business entities is outlined. It is proposed to separate the objects of taxation in the accounting policy of enterprises.

scholarly journals Land dispute as an object of arbitration process

2021 ◽  
Vol 39 (3) ◽  
pp. 118-122
Author(s):  
M. A. Magomedova ◽  
Keyword(s):  
Russian Federation ◽  
Structural Elements ◽  
Legal Concept ◽  
Land Dispute ◽  
Correct Definition ◽  
Arbitration Process ◽  
The Subject ◽  
The Russian Federation ◽  
Characteristic Features ◽  
Definition Of

In the current legislation of the Russian Federation, there is no concept of a land dispute, which causes difficulties in determining the competence of an arbitration court in cases in which the object of the dispute is land. The article analyzes the general legal concept of a dispute and the sectoral concept of a land dispute developed by scientists. The author identified the characteristic features of a land dispute and its structural elements. The work reveals the influence of the structural elements of the land dispute on the type of production in which the dispute will be considered. In addition, the author concludes that the correct definition of the structural elements of the land dispute enables the arbitration court to determine the appropriate persons participating in the case, the subject of proof, the relevance and admissibility of evidence, and ultimately make a lawful and wellgrounded court decision.

scholarly journals O Aberto: O Homem e o Animal de Giorgio Agamben – Uma Tentativa Hipertextual/The Open: The man and the animal of Giorgio Agamben - A hypertext attempt

2013 ◽  
Vol 4 (7) ◽  
pp. 1
Author(s):  
Cléber Ranieri Ribas de Almeida
Keyword(s):  
The Political ◽  
Public Order ◽  
Human Sciences ◽  
Giorgio Agamben ◽  
The Public ◽  
Ex Ante ◽  
The Subject ◽  
Definition Of ◽  
And Control ◽  
Manipulation And Control

O artigo se propõe elaborar uma exegese do livro O Aberto: o Homem e o Animal, de Giorgio Agamben, de maneira a expor o argumento central da obra bem como situar o autor na Filosofia Política contemporânea. Para Agamben, o aberto não se situa unicamente numa analítica fenomenológico-existencial do ser: politicamente, o lugar privilegiado de movimentação desse conceito situa-se especificamente na biofilosofia dos graus do orgânico. A definição desses graus torna-se cada vez mais imprecisa à medida em que se propõe distinguir o limite entre o que é o animal e o que é o humano. A inovação de Agamben na abordagem dessa questão, portanto, está no modo como ele politiza o tema do aberto e o situa numa zona estratégica entre a zoologia e as políticas do homem. A entificação do tema, o aberto, não é para o autor um índice de conspurcação cientificista; é, antes, um índice de incessante politização, isto é, realocação conceitual, modulação disciplinar e institucionalização jurídica. Agamben não quer apenas uma ciência da política, mas também uma política da ciência, entendendo a ciência como lugar soberano de mobilização, manipulação e controle dos corpos. Numa palavra, a ciência, especificamente, a biofilosofia e as ciências do homem, são legisladoras da decisão pública acerca do que é homem. E quem decide o que é o homem, decide ex ante, qual política e qual moral deve dispor sobre a ordem pública.Abstract: This paper aims to do an exegesis of Giorgio Agamben´s book The Open: the Man and the Animal, in order to expose its central point as well as to contextualize the author in Contemporary Political Philosophy. According to Agamben the open is not situated only in a phenomenological-existential analytics of being: politically the privileged place of that concept is specifically on the biophilosophy of organic grades. The definition of those grades becomes more and more imprecise as long as it aims to distinguish the limit between the man and the animal. The innovation of Agamben is the way how he politizes the subject of open and places it on a strategic zone between the zoology and the politics of man. Agamen does not want only a science of the political, but alson a politics of science by understanding the science as a sovereign place of mobilization, manipulation, and control of bodies. In a word, the science, especially the biophilosophy and the human sciences, are legislators of public decision about what man is. And who decides what the man is, do it ex ante which politics and which moral should rule over the public order. Keywords: Agamben, mankind, animal, biophilosophy.

scholarly journals Working Class in Soviet and Russian Sociological Discourse

2018 ◽  
Vol 14 (4) ◽  
pp. 86-92
Author(s):  
V. Gavriliuk ◽  
T. Gavriliuk
Keyword(s):  
Social Change ◽  
Working Class ◽  
Social Structure ◽  
Organizational Structures ◽  
Russian Society ◽  
Capitalist System ◽  
Planning And Control ◽  
The Times ◽  
Definition Of ◽  
And Control

The Object of the Study. The correlation of class and stratification approaches in Soviet and post-Soviet sociology.The Subject of the Study. New working class in Russian sociological discourse.The Purpose of the Study. The objectives are to substantiate the necessity of actualizing of the class approach in the study of modern Russian society social structure; identifying the signs of a new working class.The Main Provisions of the Article. In accordance with Marxist ideology, in Soviet sociology a working class was regarded as a protagonist of social change and a center of attraction for the forces of social change. The contemporary integration of workers into the capitalist system, the transition to the economy of the sixth order, the defeat of socialism, the global transition to a postindustrial society require to comprehend the «working question» from a new prospective. The authors actualize the problem of revealing the content and structure of the «new working class», traditional and actual methods of its theoretical conceptualization. The features of class and stratification approaches to the allocation of the working class in the structure of society have been studied. It has been shown that the excessive specification of criteria, non-critical declarative positioning of the middle class into the basis of the Russian society structure, led to a high degree of uncertainty in the model of the social structure of the Russian society of the early XXI century. The author's definition of the concept of a new working class has been given. Defining “the new working class of modern Russia”, we mean a group of employees in all spheres of material production and services whose content and nature of work are routinized and segmented; not participating in management and not having the property rights to the enterprise in which they work. Most of the times, these are workers without higher education. Power and control in the organization do not belong to them, their degree of freedom and authority in organizational structures are limited, they do not influence on the planning and control of labor

scholarly journals Ergonomics as a Social Component of Sustainable Lot-sizing: A Review

2019 ◽  
Vol 27 (1) ◽  
pp. 1-8
Author(s):  
Sezen Korkulu ◽  
Krisztián Bóna
Keyword(s):  
Lot Sizing ◽  
Social Sustainability ◽  
Three Dimensions ◽  
Work Related ◽  
Planning And Control ◽  
Social Component ◽  
The Social ◽  
Work Related Musculoskeletal Disorders ◽  
Definition Of ◽  
And Control

Lot-sizing has an increased attention in recent years. In the area of production planning and control, this trend has given rise to the development of lot-sizing models that considers sustainability issues besides the optimization of total operational cost. The study is based on tertiary study that is ensured to analyze the total work have been published. The research was conducted by the definition of appropriate keywords for understanding sustainability issues and ergonomics as a social component in lot-sizing. The paper at hand attempts to understand the development of sustainability issues in lot-sizing and ergonomics as a social component in lot-sizing. We observe that studies focusing on all three dimensions of sustainability are comparatively scarce. However, only a few of the studies have been covered the social sustainability aspect. It is observed that studies addressing ergonomics issues are scarce, and more focus is required on the social sustainability impacts along the supply chain and lot-sizing. Most of ergonomic assessment covered relaxation allowance and energy expenditure rate, OWAS, NIOSH and another consideration about ergonomic lot-sizing is the motion types investigated by authors which were picking, storing as a lifting and carrying motions and did not covered pushing, pulling, bending and other hand motions which have positive relationship with work related musculoskeletal disorders. Finally, we propose future directions to extend research on the ergonomics in lot-sizing.

The Use of Accounting Information in the Small Business Firm's Planning and Control Process

1980 ◽  
Vol 4 (4) ◽  
pp. 44-57 ◽  
Author(s):  
Patrick M. Dunne ◽  
Dee E. Ezell ◽  
Arthur T. Roberts
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Accounting Information ◽  
Control Process ◽  
Policy Formulation ◽  
Financial Accounting ◽  
Business Managers ◽  
Planning And Control ◽  
Current State ◽  
And Control

The need for information relative to the current state of business affairs and the potential impact upon operations including future opportunities should be recognized, both in planning and execution of plans. The use of accounting information as a basis for necessary analysis and interpretation is relatively simple and effective approach for small business managers. This article details the utlization of modularized contribution margin income statements and their contribution to the decision-making and policy formulation processes. The segmented approach to financial accounting and reporting affords the level of visualization and control that small businesses require.

Impact of Management Accounting Information and AMT on Organizational Performance

2004 ◽  
Vol 19 (3) ◽  
pp. 203-214 ◽  
Author(s):  
Jong-Min Choe
Keyword(s):  
Organizational Learning ◽  
Management Accounting ◽  
Accounting Information ◽  
Production Performance ◽  
Performance Information ◽  
Amount Of Information ◽  
Control Information ◽  
Planning And Control ◽  
Nonfinancial Performance ◽  
And Control

This study empirically examined and identified specific types of management accounting information as well as conditions of learning facilitators for effective organizational learning under high levels of advanced manufacturing technology (AMT). In this study, the interaction and communication among functions as well as job rotation and experience were considered as the facilitators of organizational learning. This research investigated the relationship between the level of AMT and the amount of management accounting information (i.e. planning and control information and nonfinancial performance information). The empirical results showed that there is a significant positive relationship between the AMT level and the amount of information produced by management accounting information systems (MAISs). Significant positive correlations among the amount of information, degree of organizational learning, and production performance were also observed. Using structural equation modeling, this study examined causal relationships among AMT level, amount of information, learning facilitators, organizational learning, and production performance. The results of the study showed that under a high level of AMT, to give rise to a high degree of learning and, consequently, an increase of performance through the provision of information, facilitators of learning must be well-coordinated (i.e. highly utilized), and MAISs must produce a large amount of management accounting information (i.e. planning and control information and nonfinancial performance information).

scholarly journals Legal and formal analysis of chosen provisions of Directive 2009/30/EC and of the Act of 25 August 2006 on the fuel quality monitoring and control system

2019 ◽  
Vol 29 ◽  
pp. 171-181
Author(s):  
Weronika Gadzicka
Keyword(s):  
Control System ◽  
Formal Analysis ◽  
Quality Monitoring ◽  
Fuel Quality ◽  
Monitoring And Control ◽  
Monitoring And Control System ◽  
The Subject ◽  
Business Entities ◽  
Economic Analyses ◽  
And Control

The Directive 2009/30/EC and the Polish Act on the fuel quality monitoring and control system imposes a duty on the entities fulfilling the National Reduction Target NRT to reduce the emission of greenhouse gases to 6%. The reduction target of at least 6% can not be spread over the entire fuel market. It applies to every entity implementing the NRT separately. Member States, as well as the fuel market, are not responsible for not achieving the reduction target. This responsibility is limited to individual business entities implementing the NRT and concerns the fulfillment of the reduction target and the providing of the report on the implementation of the reduction target. It is necessary to carry out technical and economic analyses, the subject of which should be to answer the question of whether the entities realising the NRT are able to predict the potential amount of the fine that may be imposed on them based on art. 35c section 3 of the Act. Analiza prawna i formalna wybranych przepisów dyrektywy 2009/30/WE i ustawy z dnia 25 sierpnia 2006 roku o systemie monitorowania i kontroli jakości paliwDyrektywa 2009/30/WE oraz ustawa o systemie monitorowania i kontroli jakości paliw nakładają na podmioty spełniające Narodowy Cel Redukcyjny obowiązek obniżenia emisji gazów cieplarnianych do 6%. Cel redukcji wynoszący co najmniej 6% nie może być rozłożony na cały rynek paliw — dotyczy to każdego podmiotu wdrażającego NCR oddzielnie. Państwa członkowskie, jak też rynek paliw, nie ponoszą odpowiedzialności w wypadku nieosiągnięcia tegoż celu redukcyjnego. Odpowiedzialność ta jest ograniczona do poszczególnych podmiotów gospodarczych realizujących NCR i dotyczy realizacji celu redukcyjnego oraz dostarczenia sprawozdania z realizacji NCR. Konieczne jest przeprowadzenie analiz technicznych i ekonomicznych, których przedmiotem powinno być udzielenie odpowiedzi na pytanie, czy podmioty realizujące NRT są w stanie przewidzieć potencjalną kwotę grzywny, jaka może zostać na nie nałożona na podstawie art. 35c ust. 3 ustawy.

scholarly journals IPTEKS PERENCANAAN LABA KONTRIBUSI PADA USAHA MANUFAKTUR

2020 ◽  
Vol 4 (2) ◽  
pp. 30
Author(s):  
Novi Swandari Budiarso ◽  
Winston Pontoh
Keyword(s):  
Cost Estimation ◽  
Accounting Information ◽  
Estimation Methods ◽  
Fixed Costs ◽  
Planning And Control ◽  
Cost Behavior ◽  
The One ◽  
Implicit And Explicit ◽  
The Cost ◽  
And Control

The manufacturing firms have implicit and explicit goals and objectives. In order to achieve these goal and objective then manager needs accounting information. The accounting information created and used by management is intended primarily for planning and control decisions. One of the accounting information is cost accounting that can be used as a tool for planning the profit as the objective of the companies. Manufacturing costs are identified as variable costs or fixed costs under cost behavior analysis. Regression analysis is the one of the cost estimation methods in term to estimate the fixed costs and variable costs where the results of estimation are used to calculate the contribution margin.

scholarly journals INFLUENCE OF TRANSFER PRICES ON TAX EVASION

2021 ◽  
Vol 21 (1) ◽  
Author(s):  
Vedran Šupuković
Keyword(s):  
Tax Evasion ◽  
Transfer Pricing ◽  
Market Price ◽  
Value Added ◽  
Tax Base ◽  
Tax Rate ◽  
Objective Evidence ◽  
Transfer Prices ◽  
The Subject ◽  
Business Entities

In recent years, transfer (internal) prices have become the subject of interest of many theorists and regulators, both for determining their effects on business and for the possibility of exploiting tax evasion. The foundations for the functioning of transfer pricing are given in the OECD guidelines, and further elaborated through national tax laws and regulations for their application. This regulatory framework treats all relevant entities, circumstances and conditions of transfer pricing, identification and explanation of transfer pricing methodology, and providing objective evidence on the application of the principle of independence and setting other conditions in transactions between related companies, all in order to prevent tax evasion and proven application of legal regulations in the field of transfer pricing. Since transfer prices are linked to decentralized related business entities consisting of parent companies and branches (organizational units or centers of responsibility) operating in the same or another country, tax evasion is done through the transfer of profits from a country with a high tax burden to a country with a lower tax rate. In addition, tax evasion is performed by reducing the tax base for value added tax, which is the difference between the transfer (non-market) price and the market price. Transfer price is formed using methods that are classified into two groups: classical transaction methods or transaction profit methods. Which method will be applied from these two groups depends on the adopted policy of the business entity. In principle, methods that are in line with the nature of the business of the business entity and that can determine the tax base in the most objective way should prevail. In practice, a method is chosen that results in maximizing profits and minimizing tax liabilities, which further leads to a better competitive position of the business entity, improvement of market position and increase of market shares. The subject of observation are all transactions between related parties on the basis of direct and indirect agreements, contracts, agreements and similar business relationships that affect the tax base, namely transactions with assets, services, financial transactions, capital transactions (purchase and sale of securities and shares ) and other similar transactions. The purpose of this paper is to investigate whether transfer prices are in line with the principle of marketability, regardless of the applied calculation method. The aim of this paper is to eliminate all possibilities of tax evasion in transactions between the parent company and subsidiaries within the group. In order to achieve the stated goal and purpose, the basic hypothesis of the work is set, which states that the application of different methods of calculating transfer prices affects the amount of the tax base. Proof of this hypothesis will be done on a case study example. The obtained results can serve as a basis for the commitment of the business entity for the appropriate method of calculating transfer prices. This excludes the individual goals of the business entity and the primacy given to one of the basic goals of taxation: achieving efficiency and fairness.

scholarly journals Comparative Studies of the Use of Management Accounting Information

2018 ◽  
Vol 7 (2) ◽  
pp. 1-7
Author(s):  
Ewelina Zarzycka ◽  
Justyna Dobroszek ◽  
Alina Almasan ◽  
Cristina Circa
Keyword(s):  
Decision Making ◽  
Political Development ◽  
Management Accounting ◽  
Accounting Information ◽  
Descriptive Statistics ◽  
Financial Data ◽  
Planning And Control ◽  
Similarities And Differences ◽  
And Control ◽  
Mimetic Isomorphism

The paper uses the phenomenon of isomorphism to present the similarities and differences in the use of management accounting information by managers in Poland and Romania. In order to analyze the set of data obtained from the conducted survey, cluster analysis and descriptive statistics have been applied. The studied managers use mainly management accounting information for planning and control tasks (budgeting) and less for formulating strategy and decision making. In their work, they rather apply financial data than nonfinancial indicators. The findings confirm that management accounting in both countries is strongly influenced by the mechanisms of coercive, normative and mimetic isomorphism connected with their specific economic and political development.  

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