UDC 336.22

IMPROVEMENT OF A MODE OF THE TAXATION OF EDUCATIONAL INSTITUTIONS ON THE VAT

Bespalova Kristina Vladimirovna
Far East Federal University

Abstract
In this article the main problems connected with an existing mode of taxation of the VAT educational institutions are considered. Recommendations about the solution of the revealed problems and to improvement of the taxation of educational institutions are offered.

Keywords: educational activity, educational institution, higher education institutions, small, taxation, VAT


Article reference:
Improvement of a mode of the taxation of educational institutions on the VAT // Economics and innovations management. 2014. № 4 [Electronic journal]. URL: http://ekonomika.snauka.ru/en/2014/04/5087

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