Published in journal "Taxes and Taxation", 2013-11 in rubric "Íàëîãîîáëîæåíèå íåêîììåð÷åñêèõ îðãàíèçàöèé", pages 834-843.

Resume: The authors of the article analyze the problems that may arise in the process of implementation and enforcement of tax and budget legislation of the Russian Federation. The authors focus on the problems of taxation of a new type of establishment. They offer a definition of such establishments and describe their status in tax law. The authors also make their recommendations on how to solve the issues arising in the spheres of legal regulation of tax and budgetary accounting and financing of public, budgetary and autonomous establishments.

Keywords: taxes and taxation, new type of establishment, legal status, institutional setup, functional reliability of management, public, budgetary, autonomous establishments (institutions), taxation issues, tax accounting, budgetary accounting, financing.

DOI: 10.7256/1812-8688.2013.11.5383

Bibliography:
1. Aristotel'. Soch.: V 4 t. T. 4. M., 1984. S. 376.
2. Bogdanov M. L. K voprosu o neobkhodimosti legal'nogo opredeleniya byudzhetnogo uchrezhdeniya kak uchrezhdeniya novogo tipa//Sovremenny tendentsii v nauke: novyy vzglyad v sb. nauch. tr. po mat-lam Mezhdunar. zaoch. nauch.-prakt. konf. 29 noyabrya 2011 g. v 9 chastyakh. Chast' 8; M-vo obr. i nauki RF. Tambov: Izd-vo TROO «Biznes-Nauka-Obshchestvo», 2011. 163 s.
3. Bogdanov M.L. Osobennosti nalogooblozheniya pribyli byudzhetnykh organizatsiy//Informatsionnye tekhnologii v nauke, sotsiologii, ekonomike i biznese IT+SE’09: Tez. dokl. XXXIIV mezhdunar. konf. (30 sent. – 8 okt. 2009 g. Yalta-Gurzuf, Krym, Ukraina. – [M.: MGAPI], 2008.- 428 c. (Prilozh. k zh-lu «Otkrytoe obrazovanie»).
4. Byudzhetnyy kodeks Rossiyskoy Federatsii. – Moskva: Prospekt, Kno-Rus, 2010. – 272 s. [2, s.11].
5. Kolosov B.V., Bogdanov M.L. Vliyanie pravovoy sredy na upravlenie razvitiem sistemy gosudarstvennykh uchrezhdeniy novogo tipa//Materialy pyatoy mezhdunarodnoy konferentsii «Upravlenie razvitiem krupnomasshtabnykh sistem MLSD'201». M.: IPU RAN, Tom II. 2010. – 383 s.
6. Nalogovyy kodeks Rossiyskoy Federatsii. Chasti pervaya i vtoraya.- Moskva: Prospekt, KnoRus, 2012. – 832 s.
7. Federal'nyy zakon Rossiyskoy Federatsii ot 12 yanvarya 1996 goda N 7-FZ "O nekommercheskikh organizatsiyakh".
8. Federal'nyy zakon Rossiyskoy Federatsii ot 3 noyabrya 2006 g. N 174-FZ «Ob avtonomnykh uchrezhdeniyakh».
9. Federal'nyy zakon Rossiyskoy Federatsii ot 8 maya 2010 g. N 83-FZ "O vnesenii izmeneniy v otdel'nye zakonodatel'nye akty Rossiyskoy Federatsii v svyazi s sovershenstvovaniem pravovogo polozheniya gosudarstvennykh (munitsipal'nykh) uchrezhdeniy".

Correct link to this article:
just copy this link to clipboard
Kolosov, B. V., Bogdanov, M. L. New Type of Establishment: Essence, Definition and Status in Tax Law. // Taxes and Taxation. - 2013. - ¹ 11. - pp. 834-843. DOI: 10.7256/1812-8688.2013.11.5383