文章基本信息

标题：Taxes as a tool for development in healthcare industry in Russia and the world
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作者：Andrey Petrovich Garnov ; Natalia Alekseevna Prodanova ; Denis Grigorevich Perepelitsa 等
期刊名称：Laplage em Revista
电子版ISSN：2446-6220
出版年度：2021
卷号：7
期号：EXTRA-A
DOI：10.24115/S2446-622020217Extra-A770p.11-18
语种：English
出版社：Universidade Federal de São Carlos - UFSCar/Sorocaba
摘要：It is generally assumed that the result of the healthcare company's work is taxed. This is the principle used by most tax systems in the world. But not with us. The tax system that is currently being used in Russia, which was invented and implemented by "experts" from the IMF, is not based on the state withdrawing from the producer some, even the lion's share, of the profit that he received. The know-how of this system consists of “wind up” taxes and other mandatory payments of a tax nature on the cost of production and on each other. The concept of social entrepreneurship at the microeconomic level is revealed. The characteristics of social and socially oriented enterprises are given, their role as a palliative in alleviating poverty in Russia is shown. The main obstacles to the formation and development of social entrepreneurship in Russia are identified. Measures to overcome them are proposed and the prospects of this type of entrepreneurship are evaluated.