Template-Type: ReDIF-Article 1.0
Author-Name: Marina R. Koroeva
Author-Email: marina.koroeva@mail.ru
Author-Workplace-Name: Financial University under the Government of the Russian Federation
Title: Tax Planning in Public and Municipal Establishments of Education
Abstract: Efficiency of economic activity is in direct dependence from competently and reasonably constructed tax system. Any tax planning is connected with certain risks. Degree of these risks depends on quality and validity of tax planning, on legality of measures undertaken in this area. Analysis of features of tax planning in public and municipal establishments of education was subject to research. Article opened features of influence of tax factor on activity of public and municipal researched establishments.
Classification-JEL:
Keywords: tax planning, tax risks, education establishments, public and municipal establishments
Journal: Finansovyj žhurnal — Financial Journal
Pages: 71-80
Issue: 4
Year: 2013
Month: December
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2013/4/statii/2013_04_07.pdf
File-Format: Application/pdf
Handle: RePEc:fru:finjrn:130407:p:71-80