Taxation of state and municipal institutions

Russian organizations applying the general taxation regime are generally value-added tax payers. The current taxation system does not provide for a special approach to the taxation of the activities of state and municipal educational institutions. However, the tax legislation provides for peculiarities in the calculation and payment of taxes and fees to the budgets of the budgetary system of the Russian Federation for state and municipal institutions, due to the presence of peculiarities in the legal status of budgetary, autonomous and state-owned institutions, as well as due to the social and sectoral characteristics of their activities. This article is devoted to the analysis of the peculiarities of taxation of state and municipal institutions, the problems are disclosed.