Establishment of a New Type: Essence, the Concept, Tax and Legal
Status


	Taxes and Taxation Reference: Kolosov, B. V., Bogdanov, M. L. Establishment of a New Type: Essence, the Concept, Tax and Legal Status // Taxes and Taxation. 2012. № 4. P. 4-11. URL: https://en.nbpublish.com/library_read_article.php?id=59440 Kolosov, B. V., Bogdanov, M. L. Establishment of a New Type: Essence, the Concept, Tax and Legal Status Abstract: The paper shows the analysis of problems of functioning and performance of tax and budget laws of the Russian Federation. The author also describes problems of taxation of a new type of establishments, shows the nature and tax and legal status of such establishments and provide their defi nition. The article also addresses to the issues of legal regulation of tax and budget accounting, treasury funding, budgetary and autonomous institutions. Keywords: establishment of a new type of legal status, duties and taxes, organizational system, management and taxation. This article can be downloaded freely in PDF format for reading. Download article References 1. Aristotel'. Soch.: V 4 t. T. 4. M., 1984. – 376 s. 2. Bogdanov M. L. K voprosu o neobkhodimosti legal'nogo opredeleniya byudzhetnogo uchrezhdeniya kak 3. uchrezhdeniya novogo tipa//Sovremenny tendentsii v nauke: novyy vzglyad v sb. nauch. tr. po mat-lam 4. Mezhdunar. zaoch. nauch.-prakt. konf. 29 noyabrya 2011 g. v 9 chastyakh. Chast' 8; M-vo obr. i nauki RF. Tambov: 5. Izd-vo TROO «Biznes-Nauka-Obshchestvo», 2011. – 163 s. 6. Bogdanov M.L. Osobennosti nalogooblozheniya pribyli byudzhetnykh organizatsiy//Informatsionnye 7. tekhnologii v nauke, sotsiologii, ekonomike i biznese IT+SE’09: Tez. dokl. XXXIIV mezhdunar. konf. 8. (30 sent. – 8 okt. 2009 g. Yalta-Gurzuf, Krym, Ukraina. – [M.: MGAPI], 2008. – 428 c. (Prilozh. k zh-lu 9. «Otkrytoe obrazovanie»). 10. Byudzhetnyy kodeks Rossiyskoy Federatsii. – Moskva: Prospekt, KnoRus, 2010. – 272 s. 11. Kolosov B.V., Bogdanov M.L. Vliyanie pravovoy sredy na upravlenie razvitiem sistemy gosudarstven- 12. nykh uchrezhdeniy novogo tipa//Materialy pyatoy mezhdunarodnoy konferentsii «Upravlenie razvitiem 13. krupnomasshtabnykh sistem MLSD’201». M.: IPU RAN, Tom II. 2010. – 383 s. 14. Nalogovyy kodeks Rossiyskoy Federatsii. Chasti pervaya i vtoraya.- Moskva: Prospekt, KnoRus, 2012. 15. – 832 s. 16. Federal'nyy zakon Rossiyskoy Federatsii ot 12 yanvarya 1996 goda N 7-FZ «O nekommercheskikh 17. organizatsiyakh». 18. Federal'nyy zakon Rossiyskoy Federatsii ot 3 noyabrya 2006 g. N 174-FZ «Ob avtonomnykh 19. uchrezhdeniyakh». 20. Federal'nyy zakon Rossiyskoy Federatsii ot 8 maya 2010 g. N 83-FZ «O vnesenii izmeneniy v otdel'nye 21. zakonodatel'nye akty Rossiyskoy Federatsii v svyazi s sovershenstvovaniem pravovogo polozheniya 22. gosudarstvennykh (munitsipal'nykh) uchrezhdeniy».

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Kolosov, B. V., Bogdanov, M. L. Establishment of a New Type: Essence, the Concept, Tax and Legal Status