Please use this identifier to cite or link to this item: http://hdl.handle.net/10995/102870
Title: Tax regulation of the Russian Federation health resorts as a sustainable development factor
Authors: Levkevich, M.
Bryukhanova, N.
Astratova, G.
Issue Date: 2021
Publisher: EDP Sciences
Citation: Levkevich M. Tax regulation of the Russian Federation health resorts as a sustainable development factor / M. Levkevich, N. Bryukhanova, G. Astratova. — DOI 10.1051/e3sconf/202125805001 // E3S Web of Conferences. — 2021. — Vol. 258. — 05001.
Abstract: Ensuring the health of the population and promoting universal well-being is a priority goal for all mankind. It is confirmed by national projects and interstate programs in the field of sustainable development. A special role in the issue of universal health coverage is played by the services of health resort organizations (HRO). HRO play an important role in ensuring the sustainable development of the Russian industrial territories, contributing to the achievement of good health, well-being and economic activity of the population. The development of HRO in Russia faces a number of problems. One of the most ones is improving the tax policy in the health resort industry. Despite the relevance, this issue is very poorly studied. That is why it is necessary to use adequate taxation regulatory mechanisms. Analysis of the economic activity results of a number of HRO allowed concluding that most of them are unprofitable. The actual tax burden is much higher than recommended by the fiscal authorities. The purpose of the study was to analyze the tax regulation in the health resort sphere and to develop tax regulation methods that contribute to achieving the goal of sustainable development of the state in the field of health. The results obtained allow us to draw conclusions and propose some taxation methods in the health resort sector. © The Authors, published by EDP Sciences, 2021.
Keywords: ECONOMIC ANALYSIS
HEALTH
INDUSTRIAL ECONOMICS
PLANNING
TAXATION
ECONOMIC ACTIVITIES
NATIONAL PROJECTS
REGULATORY MECHANISM
RUSSIAN FEDERATION
TAX BURDENS
TAX POLICIES
WELL BEING
SUSTAINABLE DEVELOPMENT
URI: http://hdl.handle.net/10995/102870
Access: info:eu-repo/semantics/openAccess
SCOPUS ID: 85107278831
PURE ID: 22113017
995b9a29-a10b-4578-92b6-27654cd2c330
ISSN: 25550403
DOI: 10.1051/e3sconf/202125805001
metadata.dc.description.sponsorship: The work was supported by Grant of the President of the Russian Federation (МК4549.2021.2).
Appears in Collections:Научные публикации, проиндексированные в SCOPUS и WoS CC

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