Скидан Анастасия Васильевна

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.

Entrepreneurship is a priority area for the development of the Russian economy. Thanks to the functioning and development of small and medium-sized businesses, new jobs are being created, technologies, spheres and industries are developing, the quality of goods and services is improving, and modernization is taking place. The article discusses various approaches to the definition of entrepreneurship as a special type of economic entities and the peculiarities of the development of Russian entrepreneurship, provides statistical data. The authors conclude that creating favorable conditions for the functioning and development of business, financial, tax and other types of state support are significant measures, The Government is committed to the development of the enterprise sector and contributes to the sustainable growth of the country’s economy.

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.

The article presents an analysis of the essence and approaches to understanding the term "tax administration", an analysis of the dynamics of revenues administered by tax authorities, and also calculates the coefficient of their collection as a tool for assessing the effectiveness of the tax administration system for the period 2020-2022. On the scale of the Russian Federation and the Rostov region. The structure and dynamics of changes in the volume of tax revenues by levels of taxation and types of taxes to the consolidated budget in the country and region for the corresponding period have been studied. Based on the calculations, a list of budget-forming taxes for 2022 was selected, and the dynamics of the debt of the consolidated budget in the Rostov region by taxation levels was studied.

The article presents the main results of a sociological study of the attitude of university teachers of the Rostov Region to distance learning in the conditions of a widespread and complete transition to remote learning. The difficulties encountered by faculty members are analysed.

The article deals with the main results of sociological research conducted among universities of the Rostov region in the framework of the priority project «Development of export potential of the Russian educational system». The main problems faced by universities in the process of attracting foreign students, as well as in the implementation of educational programs for foreign citizens. Features of construction of strategy of recruiting at the regional level are revealed.