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Taxes and Taxation
Reference:
Bazhenov, A. A., Usacheva, E. V.
Tax Treatment of Property Belonging to Organizations Holding the
Status of Federal Research Centers
// Taxes and Taxation.
2011. ¹ 11.
P. 4-7.
URL: https://en.nbpublish.com/library_read_article.php?id=58975
Bazhenov, A. A., Usacheva, E. V. Tax Treatment of Property Belonging to Organizations Holding the Status of Federal Research CentersAbstract: Article 380 of the Tax Code of the Russian Federation allows the Russian Federation constituents to establish differentiated tax rates depending on the category of a taxpayer and/or property regarded as taxable items. When exercising this right, a Russian Federation constituent (the Vladimir Region) established a very specifi c tax rate in the amount of 0.5 percent for organizations holding the status of federal research and testing centers. Implementation of this rate caused numerous arguments. Keywords: taxes and taxation, tax, rate, property, organization, status, federal, research, center.
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