| | | | PROBLEMS OF MODERN ECONOMICS, N 2 (82), 2022 | | | | AGROECONOMICS | | | Ermakova M. S.
Assistant Professor, Chair of Economics and Management, Volgograd State Technological University (Kamyshin branch), PhD (Economics)
Kostina Z. A.
Assistant Professor, Chair of Economics and Management, Volgograd State Technological University (Kamyshin branch), PhD (Economics)
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| | | The article provides a definition of a unified agricultural tax and describes the order of its calculation. The authors discuss advantages and draw-backs involved in the application of this special regime by the agro-holding companies, define the unified accounting politics of an agro-holding, and describe the order of its reflection in the unified accounting politics. The use of certain analytical accounts, as well as bookkeeping sub-accounts may be used to account for calculations in accordance with the unified agricultural tax. The authors develop tax register to account for incomes and expenses for the purposes of taxation through the unified agricultural tax. | | Key words: accounting politics, unified agricultural tax, incomes, expenses | | Pages: 211 - 214 |
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