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Economic analysis of the impact of changes in the property and land tax assessment on universities' efficiency

Endovitskii D.A. Voronezh State University, Voronezh, Russian Federation ( rector@vsu.ru )

Bakhturina Yu.I. Voronezh State University, Voronezh, Russian Federation ( jbakht@mail.ru )

Krivosheev A.V. Voronezh State University, Voronezh, Russian Federation ( krivosheev@vsu.ru )

Spiridonova N.E. Voronezh State University, Voronezh, Russian Federation ( spiridonova@vsu.ru )

Journal: Economic Analysis: Theory and Practice, #5, 2018

Importance Changing the procedure for property and land tax assessment in the current year significantly increases the tax burden of higher education institutions. It creates a risk to their solvency and ability to carry out activities on formation of socio-cultural, scientific, and innovation environment of the region and the entire country.
Objectives The study aims to perform an economic analysis of the impact of changes in assessing the property and land tax on university performance under tested methods of calculation.
Methods We employ a comprehensive approach to underpinning proposals for clarifying tax rates for higher education institutions, using methods of economic analysis.
Results We reviewed the studies by domestic authors on taxation of higher education institutions. The review revealed specifics of taxation, the lack of consistency in preferential treatment, risk of significant increase in tax burden due to the introduction of cadastral valuation of property. We highlight problems in assessing the property and land tax, test the method of assessing the impact of changes in the procedure for property and on land tax computation on the efficiency of the University of the Voronezh oblast.
Conclusions The offered tax incentives for property and land taxation may contribute to a less significant increase in the tax burden of higher education institutions. It is reasonable for local and regional authorities and higher schools to take joint efforts to implement these initiatives to reduce economic risks of educational institutions in the context of changes in regulations on tax administration and accounting.


Environmental accounting within the system of accounting types

Gogoleva T.N. Voronezh State University, Voronezh, Russian Federation ( tgogoleva2003@mail.ru )

Bakhturina Yu.I. Voronezh State University, Voronezh, Russian Federation ( jbakht@mail.ru )

Journal: International Accounting, #3, 2015

Importance The growing importance of environmental information and corporate sustainable development gave rise to environmental accounting. Notwithstanding several decades of its existence, many theoretical, organizational and methodological fundamentals remain underdeveloped. Scientists and practicing economists have no common point of view on the status of environmental accounting within the framework of accounting types, since opinions on the environmental accounting concept, scope, entities, methods, etc. are very disputable and controversial.
     Objectives The research aims at determining the status of environmental accounting within the framework of accounting types, using generalization approach and critical evaluation of available characteristics.
     Methods The article employs an analysis, system approach to explaining and substantiating theoretical, organizational and methodological provisions of environmental accounting. It specifies the status of environmental accounting within the framework of operational, financial, statistical and social accounting.
     Results As a result of the research, we provide our own definitions of environmental accounting, environmental reporting, which differ from already existing definitions in terms of scope and items covered in reporting. We amplify the idea of environmental accounting scope and items and suggest splitting them into two groups, i.e. accounting items related to environmental activities and anthropogenic factors, and indicating their components. The article presents a new concept of 'facts of environmental activities'. The research compares principles, functions, scope, entities, authorities, methods, indicators of environmental accounting with identical components of operational and statistical accounting, and states the composition of environmental reporting.
     Conclusions and Relevance We conclude that environmental accounting is a part of conventional accounting system used by entities and including operational, financial, statistical accounting. It may be kept separately or as part of social accounting. If practically used, the results of the research may contribute to articulating a more specific definition of productivity and efficiency of corporations' environmental activities.


Environmental accounting within the system of accounting types

Gogoleva T.N. Voronezh State University, Voronezh, Russian Federation ( tgogoleva2003@mail.ru )

Bakhturina Yu.I. Voronezh State University, Voronezh, Russian Federation ( jbakht@mail.ru )

Journal: International Accounting, #12, 2016

Importance The growing importance of environmental information and corporate sustainable development gave rise to environmental accounting. Notwithstanding several decades of its existence, many theoretical, organizational and methodological fundamentals remain underdeveloped. Scientists and practicing economists have no common point of view on the status of environmental accounting within the framework of accounting types, since opinions on the environmental accounting concept, scope, entities, methods, etc. are very disputable and controversial.
Objectives The research aims at determining the status of environmental accounting within the framework of accounting types, using generalization approach and critical evaluation of available characteristics.
Methods The article employs an analysis, system approach to explaining and substantiating theoretical, organizational and methodological provisions of environmental accounting. It specifies the status of environmental accounting within the framework of operational, financial, statistical and social accounting.
Results As a result of the research, we provide our own definitions of environmental accounting, environmental reporting, which differ from already existing definitions in terms of scope and items covered in reporting. We amplify the idea of environmental accounting scope and items and suggest splitting them into two groups, i.e. accounting items related to environmental activities and anthropogenic factors, and indicating their components. The article presents a new concept of ‘facts of environmental activities’. The research compares principles, functions, scope, entities, authorities, methods, indicators of environmental accounting with identical components of operational and statistical accounting, and states the composition of environmental reporting.
Conclusions and Relevance We conclude that environmental accounting is a part of conventional accounting system used by entities and including operational, financial, statistical accounting. It may be kept separately or as part of social accounting. If practically used, the results of the research may contribute to articulating a more specific definition of productivity and efficiency of corporations’ environmental activities.


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