The legal regime of taxation of education organisations in the Russian Federation
This article considers the features of the regime of taxation of educational organizations in view of the latest changes to the tax law; the author analyses major issues pertaining to specific tax exemptions granted to organizations, pays attention to legal disputes relating to the application of the tax ...
Theoretical and methodological problems of tax-related budget set-tlement in the Russian Federation
... result (pre-tax profit, taxable profit, retained earnings). Under these conditions, it is hardly possible to estimate unambiguously the tax burden on the taxpayer's activities. Moreover, direct by their economic nature taxes are subject to indirect taxation.
1. Налоговый кодекс РФ. Ч. 1 от 31 июля 1998 года № 146-ФЗ. [Электронный ресурс]. Доступ из справ.-правовой системы «КонсультантПлюс».
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Legal regulation of tax privileges for education educations and those involved in educational relations
...?type=text®num=Hk0900071#load_text_none_1_ (дата обращения: 01.06.2014).
9. Коммерсант.ru : [сайт]. URL: http://www.kommersant.ru/doc/2395751 (да-та обращения: 01.06.2014).
Syubareva I.
legal regulation, education, educational organisations, taxation, tax, tax benefits.
139-144
