fixed assets
Recently Published Documents


TOTAL DOCUMENTS

1603
(FIVE YEARS 840)

H-INDEX

13
(FIVE YEARS 4)

2022 ◽  
Vol 16 (4) ◽  
pp. 136-139
Author(s):  
Dzhaudat Fayzrahmanov ◽  
Lenar Hazeev

In economically developed countries of the world, agricultural industries are actively supported by the government through the implementation of various kinds of programs, which is explained by the high social significance of the industry. Due to the low profitability of the industry, the debt burden of most enterprises, as well as the high wear and tear of fixed assets, the development of the agricultural industry is possible only if it is integrated into the overall system of economic growth. In order to achieve this condition, the government of the Republic of Tatarstan is actively improving the investment climate in this area of the economy by implementing measures such as: - subsidizing the renewal of fixed assets of enterprises (at least 50% of acquisitions are compensated by the government of the Republic of Tatarstan through various programs); - integration of modern technical programs that allow you to control and analyze each stage of production by an enterprise (Agrosignal, Teleagronom, Dayy Comp, etc.); - the launch of new production departments of enterprises (for example, an elevator in the city of Zelenodolsk), as well as the modernization of current production facilities. The above measures, carried out by the government of Tatarstan, lead to the following improvements: 1) the debt load of enterprises is reduced; 2) the productivity of the activity increases; 3) cost savings occur, which, in turn, increases the profitability of production. In addition, these changes have a positive impact on the following important components of the development of the agrarian sector of the economy: - social: a) creating jobs and attracting young personnel, creating competitive conditions for employment; b) ensuring food autonomy of the state; - financial: a) attracting private investors to the industry; b) replenishment of the state budget (through taxation) using one of the main sources of taxation for the budget - income tax.


2022 ◽  
Vol 16 (4) ◽  
pp. 75-81
Author(s):  
Andrej Valerianov ◽  
Natalya Alekseeva ◽  
Tatyana Medvedeva ◽  
Artur Semenov ◽  
Niyaz Safiullin

For the second decade, the agro-industrial complex has been receiving significant amounts of state support. At the same time, the issue of its effectiveness is becoming more and more urgent. In various sources, you can find a variety of approaches to assessing the effectiveness of budgetary funds allocated for the development of agriculture. The fact of state support in itself does not guarantee a return in the form of an increase in gross output, attraction of investments in the industry, an increase in wages in the countryside, an increase in tax revenues from enterprises in the industry. The methods of state support must adapt to modern challenges. They should stimulate recipients not for maximum development and subsequent cessation of activities, but for stable and long-term activities. This fine line usually prevents a sharp increase in the effectiveness of state support for the agro-industrial complex. The result of this study is an assessment of the rationality and effectiveness of state support for agriculture in the Chuvash Republic. The existing measures of state support in the Chuvash Republic properly support the development of the agricultural sector: investors have shown interest, fixed assets are being updated, labor productivity and production volumes are growing. But the current system does not quite cope with staffing problems in the countryside. The index of the physical volume of agricultural production, which amounted to 126.4% over the past 7 years, is far from a breakthrough rate. A significant increase in production volumes cannot be achieved with a reduction in the number of employees. Using the correlation-regression method, it was revealed that the growth of the level of wages in the countryside was largely influenced by the labor market laws, and not by state support measures. What is needed is motivating rather than compensatory measures on the part of the state, which will ensure the outstripping growth of wages in agriculture


2022 ◽  
Vol 16 (4) ◽  
pp. 88-95
Author(s):  
Alsu Zakirova ◽  
Guzaliya Klychova ◽  
Bulat Ziganshin ◽  
Valery Khoruzhy ◽  
Nuriya Nigmatullina

The basis of the material and technical base of the functioning of enterprises are fixed assets. Therefore, the effective organization of accounting and internal control of operations with fixed assets is one of the important tasks facing the management of any enterprise. The purpose of the study is to improve the methodological tools for internal control of the movement of fixed assets at the enterprise, which contribute to the effective assessment of the accounting system and the conduct of control and analytical procedures. To improve the methodological support of internal control of the movement of fixed assets, an internal control working document (ICWD) “Test for assessing the accounting system of fixed assets” was developed, which allows you to identify critical areas of accounting with a high level of risk and determine the means necessary for conducting control procedures. The ICWD “Report on the presence and safety of fixed assets” and “Checking the execution of primary documents for the disposal of fixed assets” developed in the course of research allow the collection of information to confirm the reality of the articles of the financial statements; to establish the reliability of the facts of disposal of fixed assets and to guarantee the quality of original source documentation. To carry out control measures when checking the depreciation of fixed assets, testing should be carried out on the basis of the “Test for checking the correctness of depreciation” developed by the ICWD, using which you can promptly identify violations in the procedure for calculating depreciation. The proposed working documents will make it possible to carry out control procedures, accumulate evidence that can be used in the formation of a report on the results of the audit and the development of recommendations to improve the efficiency of the financial and economic activities of the enterprise


Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 554-569
Author(s):  
Dian Sulistyorini Wulandari

Taxes are one of the state's largest sources of income. For businesses, taxes are a burden that can reduce profits. The government wants high tax revenues, but businesses want low tax revenues. Therefore, this is a tax avoidance act that seeks to minimize the amount of tax a company pays for violating  or being legal. This study aims to determine how tax aggressiveness can be seen from aggressive accounting theory. The tax aggressiveness measure uses the company's ETR. This is the income tax expense divided by the profit before income tax. The sample of this survey consists of manufacturers listed on the Indonesia Stock Exchange (IDX) between 2017 and 2019. Targeted sampling was used to select the samples, and 54 companies obtained samples. The analytical method used is multiple  regression analysis. The results of this study show that the Inventory Intensity does not affect tax aggressiveness. Capital Intensity, Fixed Assets Intensity, and Firm Size have a significant positive impact on tax aggressiveness.


Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 541-553
Author(s):  
Androni Susanto ◽  
Veronica Veronica

This study aims to analyze the effect of Corporate Social Responsibility (CSR) and company characteristics on corporate tax avoidance. The sampling technique used was purposive sampling. The sample of this research is the financial statements and sustainability reports of 73 companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The analytical method used is multiple linear regression. The results of this study indicate that CSR has a significant positive effect on current taxes, which means that companies that are responsible to stakeholders tend to avoid tax avoidance practices or pay more taxes. CSR, ROA and firm size have a significant negative effect on tax avoidance. Leverage and intangible assets have a significant positive effect on tax avoidance. Other company characteristics variables such as fixed assets, operating cash flow, sales growth have no significant effect on tax avoidance.


Author(s):  
Zhengru Tao ◽  
Lu Han

Henan province, located in central China, suffered a heavy rainstorm and an outbreak of COVID-19 from the middle of July to the middle of August. We review and investigate the emergency response to these two events. The influence of the compound disaster on provincial economic operations, fixed assets, consumer goods, the logistics industry, high-tech manufacturing, and strategic emerging industries is analyzed in detail. Since the province’s economic situation has been positive for a long time, the influence of the compound disaster was short-term. The countermeasures to the pandemic were efficient since they had previously been in practice at various times in 2020. However, in the face of unusual disasters such as the rainstorm, the gap between early warning and emergency response needs to be bridged, and the sources of relief funds should be diversified.


Vestnik NSUEM ◽  
2022 ◽  
pp. 46-54
Author(s):  
G. P. Litvintseva ◽  
E. S. Oshmarina

The article examines the theoretical and legal aspects of waste management, describes the state of the waste management sector in Russia and the problems associated with it. On the basis of cluster analysis, regional differentiation in the considered sphere is determined. The efficiency of waste management in terms of current costs and investments in fixed assets, aimed at preventing the harmful effects of waste, for the national economy and at the level of the regions of Russia is assessed. The directions of improving of waste management sphere in Russia are formulated.


2022 ◽  
Vol 22 (1) ◽  
pp. 128-130
Author(s):  
Aparna Kumari ◽  

Mithila painting is a business or source of income of the artist around the Mahbubani district of northern Bihar. Livelihood of these people depend on this painting but during COVID-19 pandemic these artists faced many troubles because all shops were closed due to the lockdown and tourists could not visit here, so it worstly affected their selling of products. The socioeconomic status of entrepreneur is combination of economic and sociology that measure total work experience of an individual or whole family income and social position in community. High socioeconomic status enhances the social standing of entrepreneur in community. The activity of entrepreneur depends on economic, social and psychological factors. A structured questionnaire method was used for collection information from Mithila’s painting professional artist and specialist. The study was carried out in Madhubani district of Bihar. For the analysis, a total of 60 samples of female were taken from 2 blocks i.e. Rahika and Rajnagar of Madhubani district. Results of the research investigation are showed that Majority of respondents have significant changed in their family occupation, ownership of fixed assets, farm assets and annual income between before and during crisis. Finding revealed that Majority (83.33%) of respondents diverted Mithila painting in mask making during pandemic crisis for employment generation


Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 202-211
Author(s):  
Pratiwi Cynthia Lukito ◽  
Rachmawati Meita Oktaviani

This study aims to examine whether the intensity of fixed asset, executive character, and leverage have an effect on tax avoidance. Tax avoidance is an activity to avoid paying taxes legally in accordance with the provisions of the legislation carried out by the company in order to be able to pay the minimum tax possible to the state treasury. Population in this study were manufacture companies listed in Indonesia Stock Exchange (IDX) during the period 2017 to 2020. The sampling technique used purposive sampling and obtained 54 companies, so that the total sample obtained for 4 years was 216 research samples. This study used quantitative method and the analysis by data panel regression. Tax avoidance proxy by cash effective tax rate (CETR) which is cash paid in cash for pay taxes. Partially shows that the intensity of fixed assets has no effect on tax avoidance, executive character has a significant positive effect on tax avoidance, and leverage has no effect on tax avoidance. While the results of this study indicate that the intensity of fixed assets, executive character, and leverage simultaneously have a significant effect on tax avoidance with the value of Prob (F-statistic) 0.000000. Result of Adjusted R-square shows of fixed Asset intensity, executive character, and leverage have a significant effect on tax avoidance is 0.3343 or 33.43%.


Sign in / Sign up

Export Citation Format

Share Document