| Форма представления | Статьи в зарубежных журналах и сборниках |
| Год публикации | 2019 |
| Язык | английский |
|
Адигамова Фарида Фуатовна, автор
Насырова Венера Ильдусовна, автор
Орлова Марина Евгеньевна, автор
Салмина Светлана Витальевна, автор
|
| Библиографическое описание на языке оригинала |
Orlova, M.E., Adigamova, F.F., Nasyrova, V.I. & Salmina, S.V.(2019). Tax exemptions for health care in Russia. 3C TIC. Cuadernos de desarrollo aplicados a las TIC. Special Issue, October 2019, 346-359. doi: http://dx.doi.org/10.17993/3ctic.2019.specialissue1.346-359 |
| Аннотация |
Edición Especial Special Issue Octubre 2019 |
| Ключевые слова |
Taxation of health care facilities, Preferences for healthcare facilities, Value
added tax preferences, Reduced social tax rates, Temporary tax preferences. |
| Название журнала |
Edición Especial Special Issue Octubre 2019
|
| URL |
https://doi.org/10.17993/3ctic.2019.83-2.346-359 |
| Пожалуйста, используйте этот идентификатор, чтобы цитировать или ссылаться на эту карточку |
https://repository.kpfu.ru/?p_id=215566 |
Полная запись метаданных  |
| Поле DC |
Значение |
Язык |
| dc.contributor.author |
Адигамова Фарида Фуатовна |
ru_RU |
| dc.contributor.author |
Насырова Венера Ильдусовна |
ru_RU |
| dc.contributor.author |
Орлова Марина Евгеньевна |
ru_RU |
| dc.contributor.author |
Салмина Светлана Витальевна |
ru_RU |
| dc.date.accessioned |
2019-01-01T00:00:00Z |
ru_RU |
| dc.date.available |
2019-01-01T00:00:00Z |
ru_RU |
| dc.date.issued |
2019 |
ru_RU |
| dc.identifier.citation |
Orlova, M.E., Adigamova, F.F., Nasyrova, V.I. & Salmina, S.V.(2019). Tax exemptions for health care in Russia. 3C TIC. Cuadernos de desarrollo aplicados a las TIC. Special Issue, October 2019, 346-359. doi: http://dx.doi.org/10.17993/3ctic.2019.specialissue1.346-359 |
ru_RU |
| dc.identifier.uri |
https://repository.kpfu.ru/?p_id=215566 |
ru_RU |
| dc.description.abstract |
Edición Especial Special Issue Octubre 2019 |
ru_RU |
| dc.description.abstract |
In Russia, much attention is paid to the development of the healthcare sector by
providing financial direct and indirect support. The granting of tax preferences
facilitates the activities of the institutions themselves, since this greatly alleviates the
tax burden for them and ensures the inflow of capital and investment in this area.
All this contributes to the development of the private medicine sector, increasing
the cost of research and development related to health, which in turn brings
benefits to the population. The main direction of application of preferences in
the field of health care will contribute to the further development of the industry.
The extension of the existing preferences, in particular on income taxes, which
expires next year, may contribute to the development of both public and private
health organizations. Of course, it's not about indefinite exemption from the tax,
a developed practice is the establishment of a reduced tax calculation rate, with
its subsequent gradual increase. This option is the most lenient for organizations,
as a sharp transition from full tax exemption to calculating it at the maximum rate
under normal conditions may entail a sharp increase in the tax burden, which
can adversely affect the average and small health care businesses just starting its
detail. |
ru_RU |
| dc.language.iso |
ru |
ru_RU |
| dc.subject |
Taxation of health care facilities |
ru_RU |
| dc.subject |
Preferences for healthcare facilities |
ru_RU |
| dc.subject |
Value
added tax preferences |
ru_RU |
| dc.subject |
Reduced social tax rates |
ru_RU |
| dc.subject |
Temporary tax preferences. |
ru_RU |
| dc.title |
Tax exemptions for health care in Russia. |
ru_RU |
| dc.type |
Статьи в зарубежных журналах и сборниках |
ru_RU |
|
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