Open AccessTAX SUPPORT FOR PRIVATE INVESTMENT IN EDUCATION
Author(s) -
С Н Рукина,
Ksenia Gerasimova,
A. S. Takmazyan,
Kari. Samoylova
Publication year - 2019
Publication title -
vestnik universiteta
Language(s) - English
Resource type - Journals
eISSN - 2686-8415
pISSN - 1816-4277
DOI - 10.26425/1816-4277-2019-11-132-139
Subject(s) - legislation , investment (military) , russian federation , relevance (law) , business , personal income tax , public economics , tax policy , accounting , finance , economic policy , state income tax , economics , tax reform , political science , gross income , politics , law
The successful implementation of the national project “Education” is associated not only with the effective use of budget funds, but also with attraction of private investment in the education system. The article substantiates the relevance of this issue for the Russian regions, due to the preferential financing of current spending on education from the consolidated budgets of the subjects of the Russian Federation, various provision of educational institutions, demographic processes. The analysis of the current tax legislation, statistical indicators has allowed propose measures to enhance the stimulating role of individual elements of corporate income tax and personal income tax, which will contribute to the growth of investments of organizations and individuals in education