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Taxes and Taxation
Reference:

Kozlova, S. A. Taxation of Income-Bearing Activities at Educational Institution

Abstract: One of the purposes of the social reform is to regulate taxation of paid services and income-bearing activities performed by institutions and organizations. The question whether educational institutions could independently administer ‘earned funds’ and whether those funds were subject to taxes was not clearly solved before the reformation of the system of state institutions including educational ones. The author of this particular article make distinctions between paid educational activity and income-bearing activity conducted by educational institutions.

Keywords:

taxes and taxation, institution, tax, education, benefi ts, subsides, cost sheet, fi nancing, value added tax, profi t.

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