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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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2019-12-01
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| Series: | Вестник университета |
| Subjects: | |
| Online Access: | https://vestnik.guu.ru/jour/article/view/1854 |
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| _version_ | 1832541837073580032 |
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| 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 |
| collection | DOAJ |
| 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 |
| id | doaj-art-92dace44860e491487f8b01b21e89ad1 |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2019-12-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-92dace44860e491487f8b01b21e89ad12025-02-04T08:28:02ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152019-12-0101113213910.26425/1816-4277-2019-11-132-1391554TAX SUPPORT FOR PRIVATE INVESTMENT IN EDUCATIONS. N. Rukina0K. A. Gerasimova1A. S. Takmazyan2K. N. Samoylova3Rostov State University of EconomicsRostov State University of EconomicsRostov State University of EconomicsRostov State University of EconomicsThe 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 educationhttps://vestnik.guu.ru/jour/article/view/1854national project «education»training costsincentivescorporate income taxinvestment tax deductiontax ratepersonal income taxsocial tax deduction |
| spellingShingle | S. N. Rukina K. A. Gerasimova A. S. Takmazyan K. N. Samoylova TAX SUPPORT FOR PRIVATE INVESTMENT IN EDUCATION Вестник университета national project «education» training costs incentives corporate income tax investment tax deduction tax rate personal income tax social tax deduction |
| title | 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_short | TAX SUPPORT FOR PRIVATE INVESTMENT IN EDUCATION |
| title_sort | tax support for private investment in education |
| topic | national project «education» training costs incentives corporate income tax investment tax deduction tax rate personal income tax social tax deduction |
| url | https://vestnik.guu.ru/jour/article/view/1854 |
| work_keys_str_mv | AT snrukina taxsupportforprivateinvestmentineducation AT kagerasimova taxsupportforprivateinvestmentineducation AT astakmazyan taxsupportforprivateinvestmentineducation AT knsamoylova taxsupportforprivateinvestmentineducation |