Tax-Based Calculations Applied by Agricultural Enterprises as Object of Accounting and Control

The article considers more thoroughly the theoretical provisions and practical recommendations as applied to the improved efficiency of accounting and control of tax-based fiscal calculations for agricultural enterprises. The theoretical foundations of tax-based fiscal calculations have been studied and the urgency of accentuation of an element of the unified system of accounting - 'accounting for tax purposes' - has been explained. The definition thereof has been formulated that enhances the perception of taxation as that of an accounting and control item. The items of tax-based fiscal calculation have been systematized according to the taxes paid most by agricultural enterprises. The definitions 'tax liability' and 'tax credit' are interpreted more precisely. The required intensification of analytic properties of accounting and internal control of tax-based fiscal calculation items has been explained. In this connection it is suggested that administrative orders on corporate accounting policy should provide for the sub-item 'Organization of Internal Control of Tax-Based Calculations' and introduce the elaborated documents of analytical accounting and ledgers (inventories). The internal control of tax-based calculations forming the basis for their improved informational content to be applied by agricultural enterprises has been simulated.