Features of the fulfillment of tax obligations by state institutions
https://doi.org/10.22394/2079-1690-2023-1-4-109-115
EDN: LYLOVL
Abstract
The article presents an analysis of approaches to determining the nature of the public sector of the Russian economy, the role of state institutions in it, an overview of the legal status of this type of institution, and also examines the main features of the system for fulfilling tax obligations by state institutions.
About the Authors
A. V. Skidan
2South-Russia Institute of Management – branch of Russian Presidential Academy of National Economy and Public Administration
Russian Federation
Russian Federation
Anastasia V. Skidan, Cand. Sci. (Econ.), Associate Professor, Director of the Center
Center for Scientific and Educational Policy
Rostov-on-Don
K. S. Arkhipova
2South-Russia Institute of Management – branch of Russian Presidential Academy of National Economy and Public Administration
Russian Federation
Russian Federation
Ksenia S. Arkhipova, Master's Student
Rostov-on-Don
References
1. Shakhbanova A. M. Principles of paying income tax by a state institution. Theory and practice of world science. 2021;(11):10-14. (in Russ.)
2. Zhilyakov D. I. Improving the taxation of public institutions. Science and practice of regions. 2022;2(27):4-10. (in Russ.)
Review
For citations:
Skidan A.V., Arkhipova K.S. Features of the fulfillment of tax obligations by state institutions. State and municipal management. Scholar notes. 2023;(4):109-115. (In Russ.) https://doi.org/10.22394/2079-1690-2023-1-4-109-115. EDN: LYLOVL
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