Features of taxation profit for health care institutions

Government agencies are one of the most important participants in economic relations. The problems of taxation of healthcare institutions are one of the most difficult along with other problems of regulation of the public sector. Tax legislation does not divide taxpayers into budgetary and commercial organizations, and does not give special rights and obligations to a selected group of institutions with specific activities. Thus, state institutions are full participants in tax legal relations, with the specifics of taxation applicable to their activities.