ANALYSIS OF ACCOUNTING PROBLEMS AS ONE OF RUSSIAN CONSTITUTIONAL SYSTEM FOUNDATIONS GUARANTEE
The relevance of the research is due to the fact that Russian enterprises are currently forced to conduct three types of accounting: according to Russian standards, according to international standards, and even tax, which significantly increases the load on accountants. The interdisciplinary nature of the research is in the need to simultaneously reduce these administrative costs, improve the competitiveness of Russian enterprises in the world markets, improve the social conditions of the population, implement the choice of country’s further development direction. The high level of research significance is determined by the fact that according to the decision of the constitutional court accounting is one of the constitutional guarantees of the common market and the unity of the economic space as one of the Russian Federation constitutional system foundations. The scientific novelty of the research is in developing an integrated approach that combines accounting, entrepreneurship and taxation, which allows to restore one of the guarantees of Russian constitutional system foundations due to the transition to accounting from the position of an entrepreneur but not an enterprise created by him. The research is expected to create conditions for the final transition to international standards in Russian accounting as well as elimination of business owners’ dividends double taxation. The significance of research results is to justify the choice of strategy for country’s development not the American option by eliminating the tax on dividends, but the Chinese by abolishing the income tax, which really proved the possibility of technological and industrial breakthrough.