Accounting, Taxation and Analysis Activities of Individual Entrepreneurs

This graduation thesis contains a study of accounting, taxation and analysis of the economic activities of the individual entrepreneur "Biryukov A.A." The thesis consists of an introduction, three chapters, a conclusion, a list of literature sources and some appendices. The purpose of this work is to suggest the ways of improving accounting and taxation, as well as working out a set of recommendations aimed at improving the indices of economic performance of the entrepreneur. Russian and foreign sources of theoretical information as well as regulatory acts, analyzed by the author, enabled them to formulate some basic rules for accounting and taxation of an individual entrepreneur and to carry out the analysis of the taxation of entrepreneurs in the Russian Federation and in foreign countries on the basis of the above mentioned information. On the example of the individual entrepreneur “Biryukov A.A.” the application of the simplified taxation regime, with the object of taxation (Revenues-Expenses) and a 15% rate, was made. And also the procedure for calculating all taxes and compulsory payments is presented. The analysis of the tax burden and the choice of the optimum taxation system were made. In addition, the factorial analysis of profit was conducted and some proposals were made to increase it.