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International Accounting
 

Features of formation of accounting policies with a view of taxation in non-state educational institutions

Vol. 15, Iss. 24, JUNE 2012

Available online: 27 June 2012

Subject Heading: Taxation

JEL Classification: 

Fedorchenko T.A. Lecturer of department "Accounting and Economical Activities Analysis", the Financial University under the Government of Russian Federation, Kursk branch
tat-121072@yandex.ru

The account in non-state educational institutions has the features caused by the legislation, and also specifics of rendered services. In the article the questions of taxation of activity of non-state educational institutions are considered. The special attention is given to a role of accounting policies for the taxation, allowing to reach optimization of tax payments and the organization of tax accounting

Keywords: educational institutions, noncommercial organizations, educational activity, registration policy, tax accounting

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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