Научная статья

Introduction. At the present time, in a difficult economic situation in our country, cost accounting issues are directly related to the optimization of the taxation of businesses. The purpose of this study – to analyze the accounting and tax accounting costs of the organization and to make proposals for convergence of accounting and taxation. Theoretical analysis.

Introduction. The role of firm in the conditions of information economy is investigated in the article. Modern economic realities reflect the global change of economic paradigm and the transition to the information society. This fact naturally influences on behavior of firm as active economic agent. Considering theoretical aspect of a traditional role of firm as a main manufacturer in economy, there is topical issue: whether there is this role invariable in the conditions of new realities of information economy? Theoretical analysis.

Introduction. Category value – is the cornerstone, the foundation on which to build an economic system design, it is important for the basic tenets of economic theory. Based on the theory of value determined by the goals and motives of enterprises and entrepreneurs activities, chooses the distribution of economic resources, processes, market exchange function. Theoretical analysis. The labor theory of value relates the value of the commodity labor costs of its production.

Introduction. The development process of improving financial literacy is natural, since an adequate level of financial literacy contributes to the improvement of living standards, the financial security of citizens, economic development and improve social welfare. To date, the search for methods of integrated assessment of financial literacy and mechanisms of its increase. Theoretical analysis.

Introduction. Analyzing the changes in foreign trade, as well as taking into account the global trends in the field of foreign trade, we can talk about the need to find new partners for the Russian economy, as well as the expansion of already established foreign economic relations. One of these partners for Russia could be India. However, there are a number of factors as obstacles to this process, as well as a positive influence on him. Theoretical analysis.

Introduction. The customs sphere is characterized by the use of administrative, criminal, civil, disciplinary, financial responsibility. However, the issue of recognizing the financial and legal as a separate type of legal liability is still debatable. Purpose. The main goal is to analyze the problem of the existence of financial and legal responsibility in Russian law as a whole, as well as in the field of customs. Results. In the Russian customs legislation distinguished sanction, bearing a distinct financial and legal nature.

Introduction. Development of administrative law is one of the most controversial question in the Russian Federation. Over the past decade administrative legal relations and statutory acts were changed. One of the main innovation is the Code of administrative judicial proceedings. However insufficient development of the administrative theory leads to theoretical confusion. Concepts such as «administrative justice» and «administrative judicial proceedings» became a competitors.

Introduction. The article investigates the purposes and principles of the constitutional rights and freedoms of the limitations of citizens of the Republic of Iraq in emergency legal regimes. The author deals with the problems arising from the establishment and application restrictions. On the basis of the existing constitutional practice the necessity of leveling the negative consequences of the introduction and implementation of the legal regime of emergency by the state. Discussion.

Introduction. The article is devoted to the issue of legislative consolidation of the principle of equality of rights and freedoms of man and citizen, regardless of health status in the foreign and Russian legislation. Discussion. Analysis of foreign constitutions allowed defining a specific aspect of the standard of equality of rights and freedoms of man and citizen, regardless of health status, which is in Russian domestic law enshrined only in the federal laws.

Introduction. In modern state and legal and economic conditions as one of the perspective directions of increase of efficiency of employment relationships, eradication of discrimination use not imperative (regulations instructions, restrictions, prohibitions), and residuary rules acts. The regulations benefits assuming establishment for certain subjects of privileges and privileges concern to the last. Theoretical analysis.