Kurhina L. Accounting and control of taxation of agricultural enterprises profit.

The thesis is devoted to the theoretical, methodological and practical issues of accounting and control settlements on profit taxation and development of practical recommendations to improve the accounting and control at taxes on enterprises of agricultural sector. Grounded information model of tax differences in agricultural production and the mechanism of their account, which includes objects into account tax differences, classification, work information, registers synthetic i analytical accounting, formation of their information, and display it in the financial statements to facilitate the successful implementation of an effective strategy for reforming the tax system. Profound methodological approaches to the construction of risk-control system, based on a thorough analysis of the taxpayers i identify areas most likely origin of defects, errors and violations and establishing priorities objects internal control, which reduces the cost of its implementation, increases the efficiency and effectiveness of control measures. Suggestions on elements of the tax system by creating control programs verify income and expenses, create a classifier violations and errors, developing an accounting policy on income that raises methodological determination of tax control and its effectiveness.