The article observes the taxation of off-budget incomes
of the higher educational institutions in the economic and legal realities
of Russia. It reveals a number of inconsistencies in civil, budget and
educational legislations. These inconsistencies may be resolved through
a mechanism that would convert the off-budget income into special «development
budgets» of the educational institutions by means of rationalization of
income sources and channel development, taxation and refinancing methods.
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