Moshkova D.M. Legal Basis for Taxation in the Sphere of Education and Science

Abstract: The object of the research is the social relations arising in the process of calculating and paying taxes in the sphere of education and science and application of tax benefits by educational or research institutions in case of  certain taxes, in particular, corporate profit tax and value added tax. The subject of the research is the provisions of tax legislation regulating the procedure for imposing taxes on educational or research institutions as well as establishing the mechanism of their tax stimulation. The purpose of the research is to define the mechanism of taxation of educational and scientific spheres taking into account the means of their tax stimulation. Consistent and valid results of the study are obtained by using the combination of system-structure, comparative law, legal technical and logical theoretical methods as well as methods of analysis, explanation, induction, deduction, interpretation and classification. The novelty of the article is caused by the fact that in the course of analyzing tax legislation of the Russian Federation, Moshkova has examined peculiarities of taxation of the sphere of education adn science as a result of Russia transferring to innovation-based economy, describes the procedure for calculating and paying taxes by educational or research institutions based on the example of the corporate profit tax and value added tax, views special features of tax stimulation of this social sphere and defines the gaps in the existing tax legislation as well as gives recommendations on how to improve it. 

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