Актуальные вопросы правового регулирования налогообложения казенных учреждений уголовно-исполнительной системы

Abstract

The article considers the problems of taxation regulation of federal state-funded institutions belonging to the penal system that make it impossible to implement a number of fiscal advantages by the institutions of the penal system, and in some cases, the failure to fulfill tax obligations. Based on the analysis of tax law and budget legislation as well, litigation practice, expert rating, information letters of the Ministry of Finance of the Russian Federation and the Federal Tax Service, conflicting stances on the implementation of a number of statutory tax provisions regulating the procedure of tax obligation fulfillment by state-funded institutions the Penal Service towards federal taxes and taxation updates caused by a wide range of legal disputes are highlighted. The features of taxation of medical correctional institutions of the penal system are considered. Attention is drawn to the difficulties that arise when federal state-funded institutions of the penal system perform the functions of a tax agent for income tax. It is concluded that the implementation of the taxation regulation of the institutions of the penal system requires taking into account the specific features of their legal nature as the subjects of both tax law and budget legislation that implies the need to ensure consistent legal regulation of the performance of tax obligation by these subjects through the harmonization of tax and budget legislation. It is concluded that it is necessary to improve the legal norms governing the taxation of institutions included in the structure of the penal system in view of the type of correctional institution as the current taxation regulation of these institutions many questions and challenges both in the realization of their rights and in the fulfillment of tax obligations. «Transparency» of the legal status of the institutions of the penal system will increase the effectiveness of the mission implementation of the institutions and bodies of the penal system.