Home  Journals  Finance and Credit  38(518) - 2012 October

Application of special tax regimes in public-private partnership agreements in the Russian Federation

Available online: 20 October 2012

Subject Heading: Taxation

JEL Classification: 

In the article it is noted that in the conditions of financial crisis in a number of the developed countries where problems of deficiency of the state and territorial budgets become aggravated, interest to state-private partnership as to a form of conducting financial and economic activity and creation of the objects demanding considerable investments increases. To development of this direction of economic partnership in Russia stirs absence of legal base of its regulation. The established approaches to the taxation of business activity on the basis of agreements with the state, essence and the features of application of special tax modes on the basis of standards of the Tax code of the Russian Federation are considered. The possibilities and methodical bases of use of the special modes differentiated by types in practice of the taxation are defined.

Keywords: special tax regimes, public-private partnership, taxation, tax burden, stimulation, investor

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

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