'New Type of Establishment: Essence, Definition and Status in Tax Law' Taxes and Taxation nbpublish.com
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Kolosov, B. V., Bogdanov, M. L. New Type of Establishment: Essence, Definition and Status in Tax Law

Published in journal "Taxes and Taxation", 2013-11 in rubric "TAXATION OF NON-PROFIT ORGANIZATIONS", pages 834-843.

Resume: The authors of the article analyze the problems that may arise in the process of implementation and enforcement of tax and budget legislation of the Russian Federation. The authors focus on the problems of taxation of a new type of establishment. They offer a definition of such establishments and describe their status in tax law. The authors also make their recommendations on how to solve the issues arising in the spheres of legal regulation of tax and budgetary accounting and financing of public, budgetary and autonomous establishments.

Keywords: taxes and taxation, new type of establishment, legal status, institutional setup, functional reliability of management, public, budgetary, autonomous establishments (institutions), taxation issues, tax accounting, budgetary accounting, financing.

DOI: 10.7256/1812-8688.2013.11.5383

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