Налоговая дискриминация компаний с бюджетными инвестициями в уставном капитале
21, Ноября 2024
М.Ю. Шашин,
Статья доступна только для подписчиков на электронную версию журнала "Налоговед".
Ключевые слова: «бюджетные средства» – «налоговый вычет» – «НДС» – «принципы налогообложения»
M.Yu. Shashin
Tax discrimination of companies
with state budget investments in the issued capital
with state budget investments in the issued capital
Research is made of how companies with state budget funds
in the issued capital exercise rights to a VAT deduction. It is noted
that the concept of ‘state budget investments’ is interpreted broadly
in the issued capital exercise rights to a VAT deduction. It is noted
that the concept of ‘state budget investments’ is interpreted broadly
Key words: state budget funds – tax deduction – VAT – taxation principles
