ОСОБЛИВОСТІ ОПОДАТКУВАННЯ ЗАКЛАДІВ ВИЩОЇ ОСВІТИ ДЕРЖАВНОЇ ФОРМИ ВЛАСНОСТІ ЯК БЮДЖЕТНИХ УСТАНОВ
Journal Title: Стратегія економічного розвитку України - Year 2018, Vol 43, Issue
Abstract
The paper considers the main provisions of normative legal documents on the regulation of the activities of higher education institutions. The state institutions of higher education, which are formed in the form of a state nonprofit institution, which is a budget organization, is investigated. The question of acquiring the status of a non-profit organization by a higher education institution as a budget organization is worked out. The main sources of financing of institutions of higher education of the state form of ownership and directions of use of their received income are determined. The financing of institutions of higher education is carried out at the expense of the state budget and at the expense of other sources not prohibited by the legislation. Taxes and fees paid by institutions of higher education of state ownership as budgetary institutions are considered. The peculiarities of taxation of added tax, transport tax, payment of a single contribution to compulsory state social insurance, payment of immovable property tax other than land parcels are indicated. It is established that taxation of institutions of higher education as budgetary organizations is characterized by the presence of significant privileges, which enhances their financial opportunities for development. Studying the peculiarities of taxation of institutions of higher education of the state form of ownership as budgetary institutions ensures efficient planning of their activities for rational use of budget funds.
Authors and Affiliations
Тетяна Голобородько, Юлія Куракіна
Keywords
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- EP ID EP531686
- DOI 10.33111/sedu.2018.43.084.093
- Views 112
- Downloads 0
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