Features of entrepreneurship activity of budgetary institutions

In the article features of conducting enterprise activity in budgetary institutions are considered. The conditions for the implementation of such activities, their accounting and taxation have been identified and justified. On the basis of the conducted research it was determined that the peculiarities of the entrepreneurial activity of budget institutions are to a greater extent related to their legal status, namely, that budgetary institutions are created solely for the achievement of certain socio-cultural goals of a non-commercial nature, and the conduct of entrepreneurial activities for them is a secondary task.