Home  Journals  Finance and Credit  37(373) - 2009 October

Bases of forming the system of taxation of federal budget establishments

Available online: 11 November 2009

Subject Heading: THE TAXATION

JEL Classification: 

Under conditions of completion of tax reforms in Russia it is necessary to spare attention to taxation of budget organizations. The peculiar features of budget establishments should be taken into account in the general system of taxation. The article runs the bases of forming the tax system of federal budget establishments and criteria of the system construction. The author comes to the conclusion about the necessity of forming the system of taxation of budget establishments for the state sector increase of efficiency.

Keywords: federal budgetary establishments, system of taxation, criteria of the system of taxation

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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