Features of the fulfillment of tax obligations by state institutions

Authors

  • Anastasia V. Skidan South-Russia Institute of Management - branch of Russian Presidential Academy of National Economy and Public Administration Автор
  • Ksenia S. Arkhipova South-Russia Institute of Management - branch of Russian Presidential Academy of National Economy and Public Administration Автор

DOI:

https://doi.org/10.22394/2079-1690-2023-1-4-109-115

Keywords:

state institutions, tax liabilities, public sector, income tax, value added tax

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.

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Published

2023-07-15

Issue

Section

Articles