https://refp-stgau.ru/index.php/refp <p>The open access peer-reviewed journal <strong>Research in Economic and Financial Problems</strong> publishes original theoretical, analytical, research articles and reviews reflecting the results of fundamental and applied research in the field of economics and finance.</p> <p>The journal aims to synthesize scientific and practical achievements of scholars across the following key areas:</p> <ul> <li>Agricultural Economics and Sustainable Bioeconomy in a globalized market.</li> <li>Sustainable Development and Modernization of Rural Areas: Integrating economic and environmental dimensions.</li> <li>Regional Economic Development Analysis: Comparative studies, challenges, and solutions.</li> <li>Impact of Government Policy on socio-economic progress across territories.</li> <li>Financial Stability and Banking System Risks in the digital economy era.</li> <li>Innovations in Accounting and Auditing: Contemporary practices and advancements.</li> <li>Economic Statistics for Development Analysis: Efficacy in forecasting and decision-making.</li> <li>National Economic Security: Safeguarding financial resources, securing information systems, and mitigating economic threats.</li> <li>Service Sector Innovations: Transformative trends in tourism and hospitality services.</li> <li>Natural Resource Economics and Environmental Policy Instruments.</li> </ul> <p>Manuscripts are submitted via the Journal’s online system, enabling the transparency of the editorial process.</p> <p>Languages of publication: Russian and English. </p> <p>No fee is charged from the authors for the submission, peer review, and publication process. </p> <p>The Journal uses the model of platinum open access; all the publications are made freely available to users without any embargo period. The editors adhere to strict ethical standards for research integrity and plagiarism prevention.</p> <p>The Journal is included in the List of the Russian Higher Attestation Commission (VAK) of peer-reviewed scientific publications (category 3).</p> <p><strong>Frequency </strong>(from 2021): quarterly.</p> <p><strong>Founder and publisher: </strong>Stavropol State Agrarian University.</p> <p><strong>ISSN: </strong>2782-6414 (Online)</p> Ставропольский государственный аграрный университет en-US Research in Economic and Financial Probl­ems 2782-6414 https://refp-stgau.ru/index.php/refp/article/view/300 <p>Currently, there is a situation where individual entrepreneurs (hereinafter referred to as sole proprietors) are faced with the practical need to maintain accounting records of their activities, and there is no theoretical justification for the organization, methodological features and application of accounting in the economic literature. The purpose of the article is to eliminate gaps in the field of methodological support for accounting for sole proprietors through a reasoned justification of the need for its maintenance, as well as systematization and demonstration of practical accounting features to ensure the reliability of tax calculations within the framework of the taxation system used by an individual entrepreneur. The object of the research is the types of IP activities in the context of the general, simplified and patent taxation systems. The author substantiates the reasons that encourage sole proprietors to maintain accounting records in relation to ensuring the reliability of tax calculations of their activities. The analysis of the options for the interaction of accounting and tax accounting is carried out, depending on the taxation system used by the individual entrepreneur, the types of his activities and the presence (absence) of employees. A differentiated approach to the completeness of accounting for sole proprietors is proposed, depending on the types of their economic activities and the applicable taxation system. Specific examples of the use of accounting data in ensuring the reliability of tax calculations and their optimization by an individual entrepreneur are demonstrated. The practical application of the results of the conducted research will allow individual entrepreneurs to decide on the option of completeness of accounting, which will be sufficient to ensure the reliability of their tax calculations.</p> Ivan P. Zabrodin Copyright (c) 2026 Иван Павлович Забродин https://creativecommons.org/licenses/by/4.0 2026-08-17 2026-08-17 3 300 300 10.31279/REFP-2026-3-300