FEATURES OF ACCOUNTING AND TAXATION OF PRODUCTION ACTIVITIES OF ENTERPRISES OF THE AGRO-INDUSTRIAL COMPLEX

The article is devoted to the study of the theoretical, methodological and practical foundations of the concept of rational organization of accounting and taxation of enterprises of the agro-industrial complex, as well as the development of proposals for their improvement. We have considered the theoretical principles of the essence and significance of rational organization of accounting and taxation of enterprises of the agro-industrial complex. A study of the state and development trends of agricultural enterprises in the region has been conducted. The organizational and economic characteristics, financial condition and financial results of enterprises of the agro-industrial complex have been studied. The peculiarities of introducing accounting and taxation of the production activities of agricultural enterprises are considered. Measures to improve the financial condition of enterprises of the agro-industrial complex are substantiated. Proposals to improve accounting and taxation of enterprises of the agro-industrial complex are substantiated. The system of taxation of agricultural production is fundamentally different from the taxation of other types of activity. It has its own specifics and features. These features include taxation of agricultural producers’ profits, which include the fact that the producer, acting as a taxpayer, is able to independently choose the system of taxation of profits. This can be a single tax or taxation on general grounds, by voluntary choice. The use of specialized accounting systems for financial accounting allows the institution to promptly perform financial transactions, in particular, accounting for livestock production and mutual settlements associated with these processes. To improve the operational work of the studied enterprise, computer programs are recommended for implementation. Transparency and openness of financial transactions, ensured by effective control mechanisms, are an important step in reducing the risks of corruption in agricultural enterprises. These mechanisms allow for careful monitoring of all financial transactions, minimize the possibility of misuse of funds, and guarantee compliance of financial activities with legislative and regulatory requirements.