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Examination of financial accounting and taxation: maintenance, subject and purposes in contemporary economic

Sheshukova T.G. The Doctor of Economics, managing chair of the account, audit and the economic analysis, The Perm state university ( sheshukova@psu.ru )

Pashchenko T.V. assistant of department of accounting, audit and economic analysis, the Perm State University ( sheshukova@psu.ru )

Journal: Economic Analysis: Theory and Practice, #24, 2010

The article tells about concept and contents of forensic accounting. It exposes the basic moments of accounting research. The main idea of article is to compare financial accounting and accounting for taxation and to detach examination of financial accounting and taxation as different.


The comparative analysis of tax and budgetary accounts

Sheshukova T.G. The Doctor of Economics, managing chair of the account, audit and the economic analysis, The Perm state university ( sheshukova@psu.ru )

Razuvaeva K.V. The teacher of chair of the account, audit and the economic analysis, The Perm state university ( 8-909-100-94-53 )

Journal: Economic Analysis: Theory and Practice, #30, 2009

The article covers the problems in the field of tax and budget calculation. The preconditions of calculation systems origin are viewed. This field of Russian legislation is analyzed. Besides the criteria of budget and tax calculation comparison are formulated and theoretic aspects of interaction are considered.


Estimation audit of accounting policies for the taxation purposes

Sheshukova T.G. doctor of economic sciences, professor, head of the department of accounting, audit and economic analysis, State Educational Institution of Higher Professional Training Perm State University ( 8-342-23-96-254 )

Orlov D.V. graduate student of the Department of Accounting, Audit and Economic analysis The Perm State University ( sheshukova@psu.ru )

Journal: Economic Analysis: Theory and Practice, #12, 2010

The necessity of inclusion tax audit procedures in financial statement audit is presented in this article. Here are defined the purpose, major tasks, organizational, technical and methodological aspects for audit of accounting policy for the taxation purposes.


Formation of scientific-methodical bases of ranking for assessing innovation national research universities

Sheshukova .G. Doctor of Economic Sciences, Professor, Head of department "Accounting, Auditing and Economic Analysis", the Perm State National Research University ( sheshukova@ psu.ru )

Sergeeva N.V. Graduate Student of department "Economics and Enterprise Management", the Perm State National Research University ( SNV@ pstu.ru )

Journal: Economic Analysis: Theory and Practice, #47, 2012

The analysis of the best international methodologies and key parameters of ranging is carried out. The main components of assessment methodology of innovation of national research universities are defined. The methodology of positive participation of the Russian universities in global ratings is developed


Creation of a system of indicators to measure the effectiveness of scientific activity of national research universities

Sheshukova .G. Doctor of Economic sciences, professor, head of department Accounting, Auditing, and Economic analysis, Perm State National Research University ( sheshukova@psu.ru )

Sergeeva N.V. graduate student of chair of economics and management at the enterprise, Perm State National Research University ( SNV@pstu.ru )

Journal: Economic Analysis: Theory and Practice, #4, 2012

The rating methodology of evaluation of scientific activity to determine the intense activities of units of national research universities is considered in the article. The need to introduce additional criteria to create a full system of indicators of efficiency of scientific activity of university is proved.


Features of the account of export operations in the conditions of adaptation to the international standards of the account and the financial reporting at the industrial enterprise

Sheshukova T.G. Doctor of Economics, professor, head of department Accounting, Audit and Economic Analysis, Perm State National Research University ( sheshukova@psu.ru )

Rybalko O.A. Doctor of Economics, head of department Accounting, Audit and Economic Analysis, Perm State National Research University ( rubalkohome@yandex.ru )

Journal: International Accounting, #9, 2012

Features and essence of export operation are considered in the article. Influence of export activity on the organization of the account of actives, obligations, incomes and the expenses which are growing out of this activity is defined. Stages of the organization of the account of export operation in the conditions of adaptation to the international standards of the account and the financial reporting are allocated and characterized at the industrial enterprise.


Public procurement system: A concept and the impact on the economy

Sheshukova T.G. Perm State National Research University (PSU), Perm, Russian Federation ( sheshukova@psu.ru )

Journal: International Accounting, #5, 2018

Subject This article deals with the concept, functions and influence of public procurement on the national economy of Russia.
Methods For the study, I used the methods of comparative and statistical analyses, induction and deduction.
Results The article describes the content of the term Public Procurement and determines the directions of influence of government purchases on the national economy of Russia.
Conclusions Public procurement is a backbone element of the market mechanism actively influencing the economy in the aspect of protecting the domestic market, supporting small enterprises, and stimulating the demand for modern products. Clarification of the essence and functions of public procurement improves the content of this concept, which contributes to the increase of scientific knowledge.


Problems of management accounting at enterprises of electro-technical industry

Sheshukova T.G. Doctor of Economics, Professor, Head of Department Accounting, Audit and Economic Analysis, the Perm State National Research University ( sheshukova@psu.ru )

Mykhina E.R. Graduate Student, Department Economics and Enterprise Management, the Perm State National Polytechnic University ( scancens@rambler.ru )

Journal: International Accounting, #12, 2013

High level of the competition, existence of diverse operational segments, seasonal fluctuations of demand influence on organization of management accounting and analysis of all indicators of financial and economic activity. The article discusses the basic technical and economic special features of the electro technical industry .The tasks which the system of management accounting must solve are revealed. The preconditions necessary for creation of system of management accounting are defined. The information arrays model of management accounting at the enterprises is developed. This model allows investigating management accounting, the accounting control and budgeting in their intercommunication.


The efficiency of public procurement in budgetary institutions: A methodological aspect

Sheshukova T.G. Perm State National Research University (PSU), Perm, Russian Federation ( sheshukova@psu.ru )

Journal: International Accounting, #2, 2018

Subject This article deals with the issues of evaluation of the efficiency of public procurement by budgetary establishments.
Objectives The article aims to analyze the methods of evaluating the efficiency of public procurement by public financed institutions, as well as develop a methodology for estimating the specific procurement.
Methods For the study, I used the methods of logical and expert analyses.
Results The article presents certain methods of calculating the values of performance of plans during the procurement, calculation of competitors' indicators, compliance with the legislation in the procurement, evaluation of the purchased goods, works, services, and the evaluation of contract execution. Indicators and their algorithms have been developed to assess the efficiency of procurement in budgetary institutions.
Conclusions and Relevance The presented methods of estimation of the efficiency of public procurement taking into account certain peculiarities of the activity of budgetary institutions are based on the public information on the official website of the Unified Information System in Procurement and do not require further information from other sources. The developed methods and algorithms are aimed to improve the public procurement system and can be recommended for use by budgetary institutions.


The essence of tax advice for business enterprises and the assessment of its regulation

Sheshukova T.G. Perm State University, Perm, Russian Federation ( sheshukova@psu.ru )

Balenko D.V. Perm State University, Perm, Russian Federation ( dashenka-11@yandex.ru )

Journal: Finance and credit, #8, 2017

Importance Nowadays, tax advice is one of the most promising directions of the Russian services market. However, there are problems in this area, including the lack of clear statutory regulation of tax consultancy services.
Objectives Our purpose is to review the tax advice concept and elaborate statutory regulation of tax advice, which will reduce the number of tax disputes and enhance the level of legal culture of taxpayers.
Methods In the study, we employed methods of logical and expert analysis.
Results The paper defines the concepts of tax advice, audit, explanations for taxes and charges. The essence of tax advice is in service delivery for explanation of tax legislation and recommendations on tax optimization. We also identify the need for statutory regulation of tax consultancy services.
Conclusions We conclude on the need for special law in the field of tax advice, which would define the concepts, essence, and principles of consulting activities, responsibility and liability insurance of tax consultants. Statutory regulation of tax consultancy services will decrease the number of tax disputes and enhance the level of legal culture of taxpayers.


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