FEATURES OF THE TAXATION OF PROMOTIONAL ACTIVITIES AND MARKETING RESEARCH

Tatarenko Anna Mikhailovna
Financial University under the Government of the Russian Federation
student

Abstract
This article describes the main problems encountered in the taxation of promotional activities, particularly when accounting for advertising costs. In addition, the results of this research are solutions to these problems, as well as optimizations to reduce the tax base for tax on profit of organizations.

Article reference:
Features of the taxation of promotional activities and marketing research // Economics and innovations management. 2017. № 3 [Electronic journal]. URL: https://ekonomika.snauka.ru/en/2017/03/14346