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Contemporary economic relations system needs applying modern tools for regulating and managing economic relations. Numerous researches in the accounting sphere have determined such a conceptual direction as unification of economic entities' accounting environment in the framework of a region's united and automated accounting system. Such a system implies each economic entity's and management body's role, rights and responsibilities. The article presents the notion of an "accounting agent", which is an entity, fulfilling certain functions on keeping the account of business operation items, whereas while interacting with contractors, an "accounting agent" keeps the account of small business entities. Such a system proved to be effective in the opportunity to provide economic relation transparency, to engage more participants in the economy, to form effective introduction and improvement of the economic activity regulatory procedures, to ensure simplicity and each entity's accounting data sufficient analogy.

This article is devoted to improving the procedure for choosing the optimal taxation scheme. The analysis of the current condition of agricultural organizations in the field of taxation was carried out in the years 2012-2016 for the totality of agricultural organizations of Krasnodar Territory. The structure of taxation schemes used by agricultural organizations of the Krasnodar Territory is given. An algorithm for analyzing the possibility of switching to special taxation regimes by agricultural organizations is given. On the basis of the algorithm, we developed the form of a checklist for compliance with the conditions for the transition to special taxation schemes, and also tested the compliance with the conditions of application of special taxation regimes by the example of the organization being studied. The methodology for calculating the optimal taxation scheme is developed.