Agriculture: modernization of accounting and internal control

Abstract

Purpose: the article deals with the study of organization and internal control issues in order to minimize risks, optimize taxation and increase the efficiency of agricultural producers. Discussion: the author proposes to modernize the system of organization of accounting and internal control, identifying risky activities of agricultural producers and strengthening their internal control. Results: the author investigated the types of state support and the requirements for their recipients, new changes in the calculation of the Unified Social Tax, the possibility of combining various taxation systems for agricultural producers. The article contains the proposition of priority areas of internal control of accounting in order to increase the efficiency of operations and to reduce risks. The described results of the study substantiated the admissibility of their application in practice in order to ensure transparency in the activities of agricultural producers in the context of digitalization of the agricultural economy.