Taxation features for cultural organizations

Contemporary taxation is based on a set of principles that underlie the state's tax system and determine the specifics of the state's tax policy implementation. The reform of the tax system carried out by the Government of the Russian Federation improves the mechanisms for forming the tax burden on business entities including in the field of culture. The choice of the tax regime should be considered as one of the most important directions for the financial policy of the organization in the sphere of culture. The reform of fiscal policy is aimed, among other things, at reducing the tax burden on organizations and business entities in the non-productive sphere. The article analyzes the changes in the current legislation that determines the choice of the tax regime for cultural organizations in 2021.