Subject Peasant farms, being small businesses, are equitable entities of agribusiness. They produce 10% of agricultural products. Therefore, considering the organization of accounting and taxation for this category of economic entities is important for both the production development and budget formation at various levels. Objectives The core objective of the study is to solve the problems related to maintaining accounting records, and choosing and optimizing the taxation systems by farms. Methods Based on monographic, analytical methods and the comparison technique, we assess country farms as a sector of land economies, and substantiate the optimal system of taxation applied by these entities. Results The main result of the study is a comparative assessment of the forms of organization and maintenance of accounting records, which farms may choose, given the size, scale, and specific features of agricultural production. This will allow them to choose the best approaches to generating the information flows to manage their operations. The developed recommendations on tax burden optimization will help increase the efficiency of agricultural production and mitigate entrepreneurial risks. Conclusions The research focuses on increasing the efficiency of farm functioning on the basis of the offered approaches to organizing the accounting information for management purposes and recommendations on choosing the taxation system that will enable to increase the synergetic effect of the management system of these economic entities.
Alborov R.A., Kontsevaya S.M. Bukhgalterskii uchet v krest'yanskikh (fermerskikh) khozyaistvakh i sel'khozkooperativakh [Accounting at peasant farms and agricultural cooperatives]. Moscow, Delo i Servis Publ., 1996, 159 p.
Petrov V.P. Uchet v krest'yanskikh khozyaistvakh [Accounting at peasant farms]. Ekonomika sel'skokhozyaistvennykh i pererabatyvayushchikh predpriyatii = Economy of Agricultural and Processing Enterprises, 1993, no. 6, pp. 36–41.
Bychkov M.F. Problemy formirovaniya sistemy ucheta v krest'yanskikh (fermerskikh) khozyaistvakh [Problems of organizing the accounting system at peasant farms]. Ekonomika sel'skokhozyaistvennykh i pererabatyvayushchikh predpriyatii = Economy of Agricultural and Processing Enterprises, 1993, no. 8, pp. 36–39.
Fakhretdinova E.N. Analiz postroeniya uchetnogo protsessa v krest'yanskikh fermerskikh khozyaistvakh respubliki Tatarstan i osnovnye napravleniya ego sovershenstvovaniya [Analysis of organizing the accounting process at peasant farms of the Republic of Tatarstan and the main areas of its improvement]. Vestnik Kazanskogo gosudarstvennogo agrarnogo universiteta = Vestnik of Kazan State Agrarian University, 2010, no. 4, pp. 81–83.
Spekhina M.I. Sovershenstvovanie uchetnykh registrov v krest'yanskikh fermerskikh khozyaistvakh [Improving the accounting registers at peasant farms]. Biznes. Obrazovanie. Pravo. Vestnik Volgogradskogo instituta biznesa = Business. Education. Law. Bulletin of Volgograd Business Institute, 2011, no. 3, pp. 202–204.
Khusainov I.F. Organizatsionnye aspekty bukhgalterskogo ucheta na predpriyatiyakh malogo i srednego biznesa pri perekhode na MSFO [Organizational aspects of accounting at small and medium-sized businesses during the transition to IFRS]. Vestnik Kazanskogo gosudarstvennogo agrarnogo universiteta = Vestnik of Kazan State Agrarian University, 2013, no. 4, pp. 50–54.
Khusainov I.F. Formirovanie pokazatelei finansovoi otchetnosti sub"ektami malogo i srednego biznesa [Formation of indicators of financial statements by small and medium-sized businesses]. Vestnik Kazanskogo gosudarstvennogo agrarnogo universiteta = Vestnik of Kazan State Agrarian University, 2013, no. 1, pp. 59–62.
Fedotenkova O.A. Logika formirovaniya uchetnoi politiki dlya tselei bukhgalterskogo ucheta i analiza raskhodov [The logic of building the accounting policy for accounting purposes and analysis of expenses]. Russian Journal of Agricultural and Socio-Economic Sciences, 2012, vol. 1, no. 1, pp. 24–30.
Govorunova T.V., Novoselova S.A. Formirovanie uchetnoi informatsii v krest'yanskikh (fermerskikh) khozyaistvakh [Formation of accounting information at peasant farms]. Vestnik Saratovskogo agrouniversiteta im. N.I. Vavilova = Bulletin of Saratov State Agrarian University named after N.I. Vavilov, 2014, no. 2, pp. 87–92.
Fakhretdinova E.N. Bukhgalterskaya otchetnost' sub"ektov malogo i srednego predprinimatel'stva kak osnova informatsionnogo obespecheniya mekhanizma upravleniya [Financial statements of small and medium-sized businesses as a basis of information support to the management mechanism]. RISK: Resursy, Informatsiya, Snabzhenie, Konkurentsiya = RISC: Resources, Information, Supply, Competition, 2010, no. 4, pp. 427–431.
Govorunova T.V., Sharikova I.V., Sharikov A.V., Fefelova N.P. Nalogooblozhenie krest'yanskikh (fermerskikh) khozyaistv: otechestvennyi i zarubezhnyi opyt [Taxation of peasant farms: domestic and foreign experience]. Agrarnyi nauchnyi zhurnal = Agrarian Scientific Journal, 2015, no. 1, pp. 66–69.
Litvin M.I. Amortizatsionnye otchisleniya kak faktor nalogovoi zashchity kommercheskoi organizatsii [Depreciation deductions as a factor of tax protection of a commercial organization]. Finansy = Finance, 2002, no. 4.
Kreinina M.N. Vliyanie nalogovoi sistemy na finansovoe sostoyanie predpriyatii [Influence of the tax system on the financial condition of enterprises]. Menedzhment v Rossii i za rubezhom = Management in Russia and Abroad, 1997, no. 4.
Fakhretdinova E.N., Klychova G.S. Osobennosti formirovaniya uchetnoi informatsii na predpriyatiyakh malogo i srednego biznesa v agrarnom sektore [Specifics of generating the accounting information at small and medium-sized businesses of the agrarian sector]. Vestnik Kazanskogo gosudarstvennogo agrarnogo universiteta = Vestnik of Kazan State Agrarian University, 2009, no. 4, pp. 44–46.