Specifics of taxation of activities of budgetary healthcare institutions

Introduction. Healthcare is one of the strategic goals of national security, because the problems of demographic, socio-economic character, defense capability and realization of the intellectual potential of the country's population cannot be solved without ensuring the health of the Russian population. Despite the specifics of the activities of healthcare institutions, budgetary institutions, in accordance with the current tax and budget legislation, are charged with the duties of paying taxes, fees and insurance premiums. However, the mechanism for fulfilling these obligations by these institutions has a number of features that must be taken into account in order to optimally spend state budget funds.

Purpose. The study of the theoretical and methodological foundations of the healthcare system, the formation and development of a mechanism for fulfilling tax obligations by budgetary medical institutions. Methods. The theoretical and methodological basis of this study was the scientific works of Russian figures, open statistical data of executive authorities, regulatory documents, analytical reviews and others. In the course of the work, research was conducted using general scientific and special methods of cognition: the comparative method, methods of dialectical and logical analysis, a systematic approach, methods of deduction and induction, analysis and synthesis, graphical representation and visualization of the phenomena under study, and others.

Results. A study of the structure and essence of the healthcare system of the Russian Federation, its size and composition, and the legal status of healthcare organizations has been conducted. The authors pay special attention to the consideration of approaches to determining the essence of classifications of values of the healthcare system, as well as to the study of the author's points of view regarding the interpretation of the content of this term. The mechanism of taxation of medical budget institutions is considered, the features of calculating the main types of taxes are highlighted, and the statistics of payments received from organizations in this sector are analyzed.

Conclusions. The mechanism of fulfillment of tax obligations by budgetary medical institutions has a number of features regulated by tax and budget legislation, which must be taken into account in order to optimally spend state budget funds.

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