TAX SUPPORT FOR PRIVATE INVESTMENT IN EDUCATION
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 preferent...
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Publishing House of the State University of Management
2019
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oai:doaj.org-article:92dace44860e491487f8b01b21e89ad12021-12-03T07:43:30ZTAX SUPPORT FOR PRIVATE INVESTMENT IN EDUCATION1816-42772686-841510.26425/1816-4277-2019-11-132-139https://doaj.org/article/92dace44860e491487f8b01b21e89ad12019-12-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/1854https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The 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 educationS. N. RukinaK. A. GerasimovaA. S. TakmazyanK. N. SamoylovaPublishing House of the State University of Managementarticlenational project «education»training costsincentivescorporate income taxinvestment tax deductiontax ratepersonal income taxsocial tax deductionSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 11, Pp 132-139 (2019) |
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national project «education» training costs incentives corporate income tax investment tax deduction tax rate personal income tax social tax deduction Sociology (General) HM401-1281 Economics as a science HB71-74 |
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national project «education» training costs incentives corporate income tax investment tax deduction tax rate personal income tax social tax deduction Sociology (General) HM401-1281 Economics as a science HB71-74 S. N. Rukina K. A. Gerasimova A. S. Takmazyan K. N. Samoylova TAX SUPPORT FOR PRIVATE INVESTMENT IN EDUCATION |
description |
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 |
format |
article |
author |
S. N. Rukina K. A. Gerasimova A. S. Takmazyan K. N. Samoylova |
author_facet |
S. N. Rukina K. A. Gerasimova A. S. Takmazyan K. N. Samoylova |
author_sort |
S. N. Rukina |
title |
TAX SUPPORT FOR PRIVATE INVESTMENT IN EDUCATION |
title_short |
TAX SUPPORT FOR PRIVATE INVESTMENT IN EDUCATION |
title_full |
TAX SUPPORT FOR PRIVATE INVESTMENT IN EDUCATION |
title_fullStr |
TAX SUPPORT FOR PRIVATE INVESTMENT IN EDUCATION |
title_full_unstemmed |
TAX SUPPORT FOR PRIVATE INVESTMENT IN EDUCATION |
title_sort |
tax support for private investment in education |
publisher |
Publishing House of the State University of Management |
publishDate |
2019 |
url |
https://doaj.org/article/92dace44860e491487f8b01b21e89ad1 |
work_keys_str_mv |
AT snrukina taxsupportforprivateinvestmentineducation AT kagerasimova taxsupportforprivateinvestmentineducation AT astakmazyan taxsupportforprivateinvestmentineducation AT knsamoylova taxsupportforprivateinvestmentineducation |
_version_ |
1718373520422993920 |