ENTERTAINMENT AND ENTERTAINMENT ACTIVITY OF MUNICIPAL UNITARY ENTERPRISES: SEPARATE ACCOUNTING
Transparency of financial statements reduces the tax risks of the enterprise is achieved in many ways by the availability of methodological approaches to the accounting of an operation, fixed in the accounting policy. A large role in this is played by the existence of rules for separate accounting of income and expenses, including the distribution of general economic expenses. It should be taken into account the fact that the exemption from the value-added tax may be applied to revenues from entertainment and entertainment activities of municipal enterprises that are not institutions, taking into account arbitration practices.