Eng During last 365 days Approved articles: 2065,   Articles in work: 293 Declined articles: 786 
Library

Karandaev, I. Yu. Taxation of Budgetary Organizations in the Russian Federation

Published in journal "Taxes and Taxation", 2012-9 in rubric "TAXATION OF NON-PROFIT ORGANIZATIONS", pages 34-41.

Resume: The author of the article views peculiarities of paying different kinds of taxes by budgetary organizations in terms of ongoing state and municipal organization reforms in the Russian Federation. The author gives a comparative analysis and summary about tax benefits provided for regional and local taxes. Based on the results the author concludes that federal budgetary organizations are deprived of tax benefits both at the Russian Federation level and the level of municipal units. Moreover, the author underlines that the Russian Federation tax legislation gradually creates equal legal conditions for all legal entities providing socially important services to the population disregarding organizational and legal form of such entities. This is doe in order to support competition in this sphere and raise the quality of services rendered to the population. Taking into account that budgetary organizations are considered as non-profit ones, they are granted considerable tax benefits for federal taxes, in particular for profit tax.

Keywords: taxes and taxation, budgetary organizations, tax liability, VAT, profit tax, corporate property tax, transport tax, tax benefits, revenue account.

This article can be downloaded freely in PDF format for reading. Download article

Bibliography:
1. Boltinova O.V. K voprosu o finansirovanii negosudarstvennykh obrazovatel'nykh uchrezhdeniy Rossiyskoy Federatsii // Lex Russica. 2011. 3. S. 474 ? 483.
2. Pisareva E.G. Pravovoe polozhenie gosudarstvennykh uchrezhdeniy v sfere finansov / pod red. dokt. yurid. nauk, prof. N.I. Khimichevoy. - M.: Yurlitinform, 2011. 216 s.
3. Yagovkina V.A. Izmenenie nalogooblozheniya munitsipal'nykh uchrezhdeniy // Praktika munitsipal'nogo upravleniya. 2011. 7. S. 18 - 23.
4. Yagovkina V.A. Nalogovye l'goty dlya gosudarstvennykh i munitsipal'nykh uchrezhdeniy // Finansovoe pravo. 2012. 1. S. 36 - 38.
5. Yagovkina V.A. Finansy gosudarstvennykh i munitsipal'nykh uchrezhdeniy kak detsentralizovannye publichnye fondy // Finansovoe pravo. 2011. 1. S. 6 - 8.

Correct link to this article:
just copy this link to clipboard