KFU. Card publication. Tax exemptions for health care in Russia.

KAZAN
FEDERAL UNIVERSITY

- RUS
- 中文
- ES

TAX EXEMPTIONS FOR HEALTH CARE IN RUSSIA.

Form of presentation

Articles in international journals and collections

Year of publication

2019

Язык

английский

Authors, employees of KFU

Adigamova Farida Fuatovna, author

Nasyrova Venera Ildusovna, author

Orlova Marina Evgenevna, author

Salmina Svetlana Vitalevna, author

Bibliographic description in the original language

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

Annotation

Edición Especial Special Issue Octubre 2019

Keywords

Taxation of health care facilities, Preferences for healthcare facilities, Value added tax preferences, Reduced social tax rates, Temporary tax preferences.

The name of the journal

Edición Especial Special Issue Octubre 2019

URL

https://doi.org/10.17993/3ctic.2019.83-2.346-359

Please use this ID to quote from or refer to the card

https://repository.kpfu.ru/eng/?p_id=215566&p_lang=2

Full metadata record

Field DC	Value	Language
dc.contributor.author	Adigamova Farida Fuatovna	ru_RU
dc.contributor.author	Nasyrova Venera Ildusovna	ru_RU
dc.contributor.author	Orlova Marina Evgenevna	ru_RU
dc.contributor.author	Salmina Svetlana Vitalevna	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/eng/?p_id=215566&p_lang=2	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	Articles in international journals and collections	ru_RU