Features of taxation in the contract method of construction

UDC 336.2

Authors

Kashirina M.V., Goncharova A.O.

Abstract

The article discusses the features of taxation in the contract method of construction. This key capital-forming industry determines the pace of development of the country's economy, provides about 6% of the state’s GDP, which corresponds to the level of developed countries. Therefore, the issue of taxation of construction organizations is extremely relevant.

Keywords

contract construction, developer, contractor, investor, value added tax.