THE CASPIAN REGION:Politics, Economics, Culture

Scientific journal

The reform of state (municipal) enterprises (the financial and tax aspects)

2012. №4, pp. 162-166

Usacheva Lyubov V. - Associate Professor, Astrakhan State University, 20а Tatishchev st., Astrakhan, 414056, Russia,

The article dwells upon the reform of state (municipal) enterprises which started in 2010. The legal status of state, new budget and autonomous enterprises is under consideration. The author gives a comparative characteristic of their financial plenary powers and also reveals the peculiarities of paying special taxes. The definition of financing for specified purposes in accordance with tax legislation is provided.

Key words: State enterprises,New budget enterprises,Autonomous enterprises,Budget estimate,State task,Financing for specified purposes.