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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Autores principales: S. N. Rukina, K. A. Gerasimova, A. S. Takmazyan, K. N. Samoylova
Formato: article
Lenguaje:RU
Publicado: Publishing House of the State University of Management 2019
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Acceso en línea:https://doaj.org/article/92dace44860e491487f8b01b21e89ad1
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spelling 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)
institution DOAJ
collection DOAJ
language RU
topic 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
spellingShingle 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
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