The reform of state (municipal) enterprises (the financial and tax aspects)
Annotation
The article dwells upon the reform of state (municipal) enterprises which started in 2010. The legal status of state, new budget and autonomous enterprises is under consideration. The author gives a comparative characteristic of their financial plenary powers and also reveals the peculiarities of paying special taxes. The definition of financing for specified purposes in accordance with tax legislation is provided.
Keywords
- State enterprises
- New budget enterprises
- Autonomous enterprises
- Budget estimate
- State task
- Financing for specified purposes.
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This work is licensed under a Creative Commons Attribution 4.0 International License
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