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Financial Analytics: Science and Experience
 

Improvement of the mechanism of state control on financing of advertising of medical products

Vol. 4, Iss. 1, JANUARY 2011

Available online: 18 January 2011

Subject Heading: ECONOMIC PROBLEMS

JEL Classification: 

Petrosyan A.R. lecturer of chair of taxes and taxation, All-Russian state tax academy of the Ministry of finance of Russia
avetis.petrosyan@yandex.ru

In connection with molding of the institute of medical representatives the topical character of the problem of the monitoring of financing the advertisement of the medicines grew. In the present work by means of the analysis of standard-legal base, lack of this mechanism is revealed, and also economic consequences of the given deficiencies are investigated. The conclusion is that the incorrect formulation of legal proposition by the legislator brings to reduction of tax yield of the budget.

Keywords: tax, control, advertising, medical, representative, medical products, financing, tax, load

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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