Tax expenses of public-law entity education
Tax expenditures of a public-law entity are revenues foregone by the budgets of the Russian Federation's budget system, resulting from tax benefits, exemptions, and other preferences regarding taxes, fees, customs payments, insurance contributions to compulsory social insurance, provided as measures of state (municipal) support in accordance with the objectives of state (municipal) programs and/or the socio-economic policy of the public-law entity, not related to state (municipal) programs1.
Budget Code of the Russian Federation dated 31.07.1998, as amended on 2026-01-01, Article 6 // RSZ RF. 1998. No. 31. Art. 3823. ↩