Issues of Accounting for Budget Funds in the Tux Base for Value Added Tux

Student: Stupachenko Viacheslav

Educational Programme: Jurisprudence (Bachelor)

Final Grade: 7

Year of Graduation: 2020

At present, issues related to the accounting of budget funds in the tax base for value added tax are becoming increasingly relevant, which is caused by the active participation of the state in the activities of economic entities. On the one hand, public legal education seeks to support the activities of certain market players who need financial assistance, and on the other, to compensate for the lost revenue (costs) caused by the intrusion of the public sector into the economic activities of specific individuals. As Russian legislation improves and new forms of public – private interaction emerge (concession agreements, public – private partnership agreements, state social contracts for the provision of public services in the social sphere), the problem becomes more and more urgent.

Full text (added April 29, 2020)

Student Theses at HSE must be completed in accordance with the University Rules and regulations specified by each educational programme.

Summaries of all theses must be published and made freely available on the HSE website.

The full text of a thesis can be published in open access on the HSE website only if the authoring student (copyright holder) agrees, or, if the thesis was written by a team of students, if all the co-authors (copyright holders) agree. After a thesis is published on the HSE website, it obtains the status of an online publication.

Student theses are objects of copyright and their use is subject to limitations in accordance with the Russian Federation’s law on intellectual property.

In the event that a thesis is quoted or otherwise used, reference to the author’s name and the source of quotation is required.

Search all student theses