scholarly journals Proportional method under the conditions of separate accounting of objects of taxation

2021 ◽  
pp. 160-166
Author(s):  
R. N. Nurgalieva ◽  
Y. A. Veriga ◽  
E. V. Koba
Keyword(s):  
Performance Indicators ◽  
Specific Weight ◽  
Tax System ◽  
Taxable Income ◽  
The Third ◽  
Commercial Secret ◽  
Tax Reporting ◽  
The Cost ◽  
Retained Earnings ◽  
Tax Accounting

Recently the definition and verification of taxable objects are associated with the so-called business loophole “commercial secret”. In these tough conditions, auditors and taxpayers should master the techniques of conducting separate tax accounting of taxable objects. Taxpayers are forced to make a choice: which side of the tax system is more preferable to this or that version of the proportional method? The purpose of the article is to recommend ways of applying the proportional method of determining the objects of taxation in the conditions of separate tax accounting. The data of the first two options show that renting out premises for an LLP is unprofitable. The authors believe that it is necessary to review the terms of lease agreements and reduce the cost of renting premises. The calculations in the third variant indicate a significant and significant impact of the specific weight of the average number of employees on financial and tax indicators. When applying the third option of calculations, the company will pay significantly less CIT with unchanged financial and tax results. The company will prefer to fix the application of the proportional method in the accounting policy according to the latter option. This calculation option, according to the authors, helps to clarify not only the size of total expenses by type of activity, but also helps to distribute and clarify in detail information about taxable income, retained earnings and the amount of CIT by type of activity. Detailed information about the main performance indicators of the company contributes to the real content of the financial and tax reporting forms.

TRANSFER FİYATLAMA UYGULAMASININ İŞLETME PERFORMANSINA ETKİSİ VE VERGİSEL AÇIDAN DEĞERLENDİRİLMESİ

2014 ◽  
Vol 1 (2) ◽  
pp. 187
Author(s):  
Serdar KUZU
Keyword(s):  
Business Performance ◽  
Transfer Pricing ◽  
Tax Law ◽  
Economic Activities ◽  
Tax System ◽  
Goods And Services ◽  
Tax Legislation ◽  
International Transactions ◽  
The Cost ◽  
The Impact

The size of international trade continues to extend rapidly from day to day as a result of the globalization process. This situation causes an increase in the economic activities of businesses in the trading area. One of the main objectives of the cost system applied in businesses is to be able to monitor the competitors and the changes that can be occured as a result of the developments in the sector. Thus, making cost accounting that is proper according to IAS / IFRS and tax legislation has become one of the strategic targets of the companies in most countries. In this respect, businesses should form their cost and pricing systems according to new regulations. Transfer pricing practice is usefull in setting the most proper price for goods that are subject to the transaction, in evaluating the performance of the responsibility centers of business, and in determining if the inter-departmental pricing system is consistent with targets of the business. The taxing powers of different countries and also the taxing powers of different institutions in a country did not overlap. Because of this reason, bringing new regulations to the tax system has become essential. The transfer pricing practice that has been incorporated into the Turkish Tax System is one of the these regulations. The transfer pricing practice which includes national and international transactions has been included in the Corporate Tax Law and Income Tax Law. The aim of this study is to analyse the impact of goods and services transfer that will occur between departments of businesses on the responsibility center and business performance, and also the impact of transfer pricing practice on the business performance on the basis of tax-related matters. As a result of the study, it can be said that transfer pricing practice has an impact on business performance in terms of both price and tax-related matters.

BOTANICAL COMPOSITION AND PRODUCTIVITY OF PERENNIAL GRASSES AGROPHYTOCENOSES WITH TETRAPLOID MEADOW CLOVER

1970 ◽  
pp. 59-62
Author(s):  
N. I. Kasatkina ◽  
Zh. S. Nelyubina
Keyword(s):  
Dry Weight ◽  
Single Species ◽  
Lotus Corniculatus ◽  
Specific Weight ◽  
Biological Properties ◽  
Phleum Pratense ◽  
Perennial Grasses ◽  
High Yield ◽  
Botanical Composition ◽  
The Third

The biological properties of plants, their mutual relations under different growth conditions and at different periods of their life, must be known for obtaining highly productive agrophytocenoses with participation of a meadow clover (Trifolium pratense L.). Botanical composition and fodder productivity of perennial grasses in agrocenoses with participation of meadow tetraploid clover Kudesnik were studied in 2014-2017. It was revealed that in the first and second years of use the agrophytocenosis, the yield of green mass was formed due to meadow tetraploid clover, the share of its participation in the first mowing was at level of 71-87% and 64-97% respectively. Specific weight of clover in multispecies agrocenoses considerably decreased by the third year of use: in the first mowing up to 32-68%, in the second - up to 8-52%. At the same time, the percentage of long-term herbaceous grasses increased: meadow timothy (Phleum pratense L.) - up to 34-54%, eastern galega (Galéga orientális Lam.) - up to 33%, changeable alfalfa (Medicago x varia Martyn) - up to 22-54%, lotus corniculatus (Lotus corniculatus L.) - up to 14-19%. The proportion of weed admixture in single-species clover planting was 12%, in agrocenoses - 2-14%. The grass mixtures clover + timothy and clover + alfalfa + timothy were less infested by weeds. High yield of dry weight of single-species sowing of meadow tetraploid clover was obtained in the first two years of use - 7.8 and 6.5 tons / ha, respectively. By the third year of use, the productivity of clover has decreased to 2.9 t / ha. On average, for three years of use, the highest yield (6.2-6.3 t / ha) was formed by agrocenoses meadow tetraploid clover + meadow timothy and meadow tetraploid clover + changeable alfalfa + meadow timothy.

scholarly journals The costs of functional gastrointestinal disorders and related signs and symptoms in infants: a systematic literature review and cost calculation for England

BMJ Open ◽  
2017 ◽  
Vol 7 (11) ◽  
pp. e015594 ◽  
Author(s):  
James Mahon ◽  
Carlos Lifschitz ◽  
Thomas Ludwig ◽  
Nikhil Thapar ◽  
Julie Glanville ◽  
...  
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Functional Gastrointestinal Disorders ◽  
Signs And Symptoms ◽  
Third Party ◽  
Gastrointestinal Disorders ◽  
Over The Counter ◽  
Party Payer ◽  
The Third ◽  
The Cost

ObjectivesTo estimate the cost of functional gastrointestinal disorders (FGIDs) and related signs and symptoms in infants to the third party payer and to parents.Study designTo estimate the cost of illness (COI) of infant FGIDs, a two-stage process was applied: a systematic literature review and a COI calculation. As no pertinent papers were found in the systematic literature review, a ‘de novo’ analysis was performed. For the latter, the potential costs for the third party payer (the National Health Service (NHS) in England) and for parents/carers for the treatment of FGIDs in infants were calculated, by using publicly available data. In constructing the calculation, estimates and assumptions (where necessary) were chosen to provide a lower bound (minimum) of the potential overall cost. In doing so, the interpretation of the calculation is that the true COI can be no lower than that estimated.ResultsOur calculation estimated that the total costs of treating FGIDs in infants in England were at least £72.3 million per year in 2014/2015 of which £49.1 million was NHS expenditure on prescriptions, community care and hospital treatment. Parents incurred £23.2 million in costs through purchase of over the counter remedies.ConclusionsThe total cost presented here is likely to be a significant underestimate as only lower bound estimates were used where applicable, and for example, costs of alternative therapies, inpatient treatments or diagnostic tests, and time off work by parents could not be adequately estimated and were omitted from the calculation. The number and kind of prescribed products and products sold over the counter to treat FGIDs suggest that there are gaps between treatment guidelines, which emphasise parental reassurance and nutritional advice, and their implementation.

Filling in the gaps in bookkeeping and tax accounting: A comparative analysis of international and Russian practices

2021 ◽  
Vol 24 (3) ◽  
pp. 338-368
Author(s):  
Ekaterina V. OLOMSKAYA ◽  
Andrei A. AKSENT'EV
Keyword(s):  
Information Systems ◽  
Tax Planning ◽  
Accounting System ◽  
Accounting Systems ◽  
Accounting Information System ◽  
Foreign Countries ◽  
Analysis And Synthesis ◽  
The Cost ◽  
The Impact ◽  
Tax Accounting

Subject. This article explores the origination of the differences between bookkeeping and tax accounting, and their impact on decision-making. Objectives. The article aims to examine the reasons for the discrepancies between bookkeeping and tax accounting, reveal some aspects of accounting of differences from the position of their registration in a uniform accounting system or two parallel systems, if available, and determine the impact of such gaps on investment and management decisions. Methods. For the study, we used analysis and synthesis, observation, comparison, and the dialectical and data collection methods. Results. The article reveals the key features of the interaction between bookkeeping and tax accounting in Russia and foreign countries. It justifies that in today's economic realities, addressing shortcomings between these information systems is not a necessity, and shows the possible impact of differences on investment decisions. The article also graphically presents the application of cost-plus and balance-based methods of accounting for deferred taxes depending on the way information systems are organized, as well as their comparative characteristics. Conclusions and Relevance. The discrepancies between the two accounting systems provide an opportunity to assess the impact of tax planning on drawing a veil over the accounting profit. Studying the cost and balance methods, as well as the dialectic of the interaction of tax planning with the accounting information system, remain relevant. The results of the study can be useful to accounting and tax specialists, and other stakeholders who are studying the interactions of these information systems.

CHANGES IN THE TECHNICAL AND TECHNOLOGICAL LEVEL OF STEAM CULTIVATORS IN THE XXI CENTURY

2021 ◽  
Vol 2 (143) ◽  
pp. 174-183
Author(s):  
Andrey Yu. Nesmiyan ◽  
◽  
Anastasiya S. Kaymakova ◽  
Yuliya S. Tsench ◽  
Keyword(s):  
Weighted Average ◽  
Specific Weight ◽  
Research Purpose ◽  
Utilization Rate ◽  
Average Value ◽  
Technological Level ◽  
Short Test ◽  
Specific Material ◽  
The Cost

Most modern agricultural machines and tools consist of components, the main parameters, design features of which were justified in the first half of the twentieth century. Slowly and evolutionarily, these technical means are developing. (Research purpose) The research purpose is in identifying general trends in the technical and technological level of steam cultivators in the first quarter of the XXI century. (Materials and Methods) For the study there was analyzed the data of the short test reports of the selected machines. The production of steam cultivators in the Russian Federation is gradually increasing. (Results and discussion) For ten years of the beginning of the XXI century, only 27 machines were provided for testing, and from 2014 to 2017 – more than 40, while for "old" cultivators, the weighted average value of the tractor traction class was 2.8, for new ones it is about of four. For the study period (on average 10 years) the quality of soil cultivation in terms of such parameters as deviation from the specified depth of cultivation, crumbling and combing of the field surface has not changed much. The productivity of cultivator units increased by 7-21 percents, which is explained not only by an increase in the power of tractors, but also by an increase in the utilization rate of charge time on average from 0.72 to 0.77. The specific weight of the "new" cultivators was on average 22 kilogram-meters less than that of the "old" analogues, which can be explained by the evolution of their designs. (Conclusions) Increasing the class of tractors by one "level" the specific material consumption of the cultivators aggregated with them increases by about 58 kilogram-meters for both "old" and " new " cultivators. With an increase in the width of the tools from 4 to 16 meters, their weight will increase by 8 times, which affects the cost and operational and environmental characteristics of wide-reach cultivators.

scholarly journals Taxation and Red Tape: The Cost to British Business of Complying with the UK Tax System

2010 ◽  
Author(s):  
Francis Chittenden ◽  
Hilary Foster ◽  
Brian Sloan
Keyword(s):  
Tax System ◽  
Red Tape ◽  
The Uk ◽  
The Cost

scholarly journals PENERAPAN TAX REVIEW SEBAGAI DASAR EVALUASI ATAS PEMENUHAN KEWAJIBAN PERPAJAKAN PPH BADAN DAN PPN

2018 ◽  
pp. 245
Author(s):  
I Kadek Agus Setiawan ◽  
Putu Ery Setiawan
Keyword(s):  
Income Tax ◽  
National Development ◽  
Value Added ◽  
Corporate Income Tax ◽  
Measuring Instruments ◽  
Value Added Tax ◽  
The Subject ◽  
The Difference ◽  
Tax Reporting ◽  
The Cost

Taxes as a source of state revenues are used as a source of funds for governments for national development and measuring instruments to regulate government policies. Taxation or tax review is a measure of all company transactions to calculate the amount of tax payable and predict potential taxes that may arise under applicable tax laws and regulations. This research was conducted at PT. KBIC which is engaged in cargo of Tax Year 2015. The purpose of this study is to determine the effect of the implementation of tax review of corporate income tax and value added tax. The method used in this research is descriptive comparative. Comparing the results of tax reporting by the company with the calculation of Corporate Income Tax and Value Added Tax at PT. KBIC tax year 2015 from the researcher in accordance with the applicable tax provisions in Indonesia. Based on the results of the research, the tax review of the Corporate Income Tax has found differences in the fiscal reconciliation report on the Office of Travel and Phone Charge accounts. Taxpayers make 100% corrections of the cost of mobile phones. It should be corrected cost of 50% of the cost should be. On the company's travel account, the company can not show the official report or notes in the assignment explaining the subject or purpose of the Overseas official's travel related to the company's principal activity that causes the difference of tax correction between the taxpayer and the researcher. Tax review conducted on Value Added Tax, the taxpayer has reported the fiscal reconciliation report correctly and there is no mistake.

scholarly journals PELATIHAN DAN SOSIALISASI SISTEM INFORMASI KEUANGAN PADA SEKOLAH ISLAM TERPADU PEKANBARU

2018 ◽  
Vol 2 (2) ◽  
pp. 211-219
Author(s):  
Wenni Syafitri ◽  
Muhamad Sadar ◽  
Eddisyah Putra Pane
Keyword(s):  
Basic Education ◽  
Reporting System ◽  
Education Practice ◽  
The Third ◽  
Poor Students ◽  
Cost Of Education ◽  
Third Stage ◽  
The Government ◽  
Reporting Mechanism ◽  
The Cost

SMP IT Madani as one of the schools that apply the concept of islamic in its education practice. SMPIT Madani is a school formed by amil zakat self-supporting institution ummah Riau by using theconcept of free school. SMP IT stands in 2011 with a total of 20 students. Over time, the currentnumber of junior Madani IT students amounted to 75 students. The average students who attendjunior high school IT is the students who come from poor families.SMP IT Madani has received School Operational Assistance (BOS) a few years back. The BOSprogram uses a different approach than Special Assistance for Students (BKM) ie BOS funds are notgiven to poor students but are provided to schools and managed by schools. The mechanism forcalculating BOS funds is based on the number of students in each school. So the goal of this BOScan be achieved is to free the cost of education for poor students or not able and can alleviate forother students so they can get 9 years basic education services.The obligations of schools receiving BOS programs should report the realization of the use of theprogram to the government. Currently schools are having difficulties to make reporting realizationof BOS program to government and foundation. Differences in reporting formats to foundations andgovernments make the school experience serious problems. If it does not sync between reportingbetween the government and the foundation will cause many other questions and problems. Wheninterviewed, the school is very eager for this matter to be resolved immediately.Based on the problems of the partners, it can be concluded the solution of the problem is a reportinginformation system synchronized to the government and the foundation. So that SMP IT Madani nolonger experience obstacles to the reporting of BOS program activities. As a result the name ofUnilak increasingly fragrant in the eyes of society, especially SMP IT Madani.Method of implementation of activities used is direct observation to the location of partners toperform the first phase, this stage includes data collection and data processing. When this stage takesplace, we will get an overview of the Information Technology environment, and the partner's needfor the BOS program reporting mechanism. After the first phase is done, it will be held the secondphase of socialization, this stage to do the sosiasisasi about the benefits of synchronizing BOSreporting to the government and the foundation. Then in the third stage, the authors do the designand implementation of BOS reporting system based on information obtained from the foundation.Finally, the training phase: Each partner school sends its representative two people, to attend trainingon the use of reporting system that can synchronize BOS and foundation reporting.

scholarly journals A THEORY OF AGENCY LAW

2011 ◽  
Vol 72 (3) ◽  
Author(s):  
Paula J Dalley
Keyword(s):  
Cost Benefit ◽  
Modern World ◽  
Unified Theory ◽  
Internalization Theory ◽  
Agency Relationship ◽  
The Third ◽  
The Law ◽  
The Cost ◽  
To Receive

Despite the ubiquity of agents in the modern world, agency law does not have a coherent explanation or unified theory. The Restatement (Third) of Agency updates and attempts to explain the law, but its explanations are limited in scope and at times unpersuasive. Like other contemporary commentary on agency law, the Third Restatement draws from contract and tort theory, an approach which ignores the unique features of agency law. Agency law enables principals to act through agents; it also ensures that principals using agents do not thereby escape liability or other consequences of their choices. This paper develops a theory to fit agency law. The "costbenefit internalization theory" is based on the simple premise that the principal, who has chosen to conduct her business through an agent, must bear the foreseeable consequences of that choice. Conversely, as the bearer of the risks, the principal is entitled to receive the benefits created by the agency relationship. The cost-benefit internalization theory explains and illuminates virtually all agency law doctrine.

scholarly journals Behnke_Armbruster_Strobel - The needs of the many - Influence of personality on third-party judgments of utilitarian rule violations

2020 ◽  
Author(s):  
Alexander Behnke ◽  
Diana Armbruster ◽  
Anja Strobel
Keyword(s):  
Emotional Responses ◽  
Minority Rights ◽  
Third Party ◽  
Online Study ◽  
The Third ◽  
Moral Decisions ◽  
The Many ◽  
Personality Features ◽  
The Cost ◽  
Sense Of Justice

Safeguarding the rights of minorities is crucial for just societies. However, there are conceivable situations were minority rights might seriously impede the rights of the majority. Favoring the minority in such cases constitutes a violation of utilitarian principles. To investigate the emotional, cognitive, and punitive responses of observers of such utilitarian rule transgressions, we conducted an online study with 1004 participants. Two moral scenarios (vaccine policy and epidemic) were rephrased in the third-party perspective. In both scenarios the protagonist opted against the utilitarian option which resulted in more fatalities in total, but avoided harm to a minority. The scenarios varied in whether the minority would have been harmed accidentally or deliberate. The majority of participants chose not to punish the scenarios’ protagonists at all. However, 30.5% judged that protecting the minority over the interests of the majority when only accidental harm would have occurred (vaccine policy) was worthy of punishment. In comparison, only 11.5% opted to punish a protagonist whose decision avoided deliberate harm to a minority at the cost of the majority (epidemic). Emotional responses and appropriateness ratings paralleled these results. Furthermore, complex personality × situation interactions revealed the influence of personality features, i.e., psychopathy, empathy, altruism, authoritarianism, need for cognition and faith in intuition, on participants’ responses. The results further underscore the need to consider the interaction of situational features and inter-individual differences in moral decisions and sense of justice.

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