Kushnirenko O. Accounting and tax control for management of agricultural enterprises

Thesis for the Candidate Degree in Economic Sciences. Specialty 08.00.09 - Accounting, analysis and audit (by economic activity). - National University of Life and Environmental Sciences of Ukraine, Kyiv, 2015. The thesis focuses on theoretical, methodological and practical issues of accounting and control of payments for taxes in agricultural enterprises. The recommendations on improvement accounting and tax control for management have been developed. The interpretation of the following concepts has been specified: "taxes in agriculture", "agricultural commodity producer", "agricultural commodity production", "accounting for tax purposes". Furthermore, methodological approaches to recognizing business entities as payers of special tax mode in agriculture and confirmation of the right to use such mode have been suggested. The author has also specified organizational and methodological approaches to improving accounting and information organization of tax management. The system of the internal control of tax calculations, as well as making administrative decisions under new taxation terms of agricultural enterprises have been developed.