Open AccessA Budget Tax Maneuver in Public Procurements
Author(s) -
Vitaliy V. Kikavets
Publication year - 2020
Publication title -
finansovoe pravo
Language(s) - English
Resource type - Journals
ISSN - 1813-1220
DOI - 10.18572/1813-1220-2020-11-31-34
Subject(s) - procurement , business , order (exchange) , position (finance) , competition (biology) , balance (ability) , finance , public economics , accounting , industrial organization , economics , marketing , medicine , ecology , physical medicine and rehabilitation , biology
The article focuses on the priority of the norms of financial and legal regulation in public procurement, allowing not only to realize the true goals and objectives of public procurement, but also to ensure a balance of public and private interests. The author’s position on the development of competition and targeted support for domestic producers through the use of fiscal maneuver in public procurement is presented. According to the results of the study, it was proposed to legally secure the possibility of using a single tax account of a legal entity in the framework of public procurement in order to implement a budget and tax maneuver.