Fiscal results of application of the 0 % rate for profit tax for organizations of social sphere
The article examines the results of application of the 0% rate for profit tax for educational, medical and social service organizations in the Russian Federation. At present, the consideration of this issue in the literature is carried out fragmentarily. In general, publications are presented in which legal aspects of the application of tax benefits by social organizations or questions of the budget financing of their activities are analyzed. The article examines the impact of the 0 % tax rate on the financial and economic performance of these organizations on the basis of an analysis of indicators characterizing the activities of organizations engaged in educational, medical and social services for citizens. Using the tools of econometric analysis, the degree of influence of the zero interest rate on the profit tax on the development of social organizations has been investigated. The results of calculations with a probability of 95 % and a reliability of more than 75 % confirm the existence of a significant relationship between the use of the 0 % tax rate on income tax and the increase in the value of the assets of educational organizations. The fiscal consequences of application of the zero rate for profit tax for organizations engaged in educational, medical activities and social services for citizens are analyzed from the point of view of tax expenditures of the budget. Tax budget expenditures are understood as the equivalent of budget expenditures carried out in favor of taxpayers using tax incentives. The conclusions on the necessity of further tax support for organizations rendering socially significant services to the population are substantiated.