TAX RELIEF AS AN ELEMENT OF FINANCE MECHANISM OF OPTIMIZATION OF ENTERPRISE COSTS WORKING IN THE SPHERE OF SPACE ACTIVITIES
The article deals with the notion of tax relief. The definition of space activities is given; types of tax relief on VAT and corporate property tax for enterprises working in the sphere of space activities are described; recommendations on tax planning are given in order to optimize the enterprise’s costs
Irina V. Zinovyeva, a post-graduate student of Samara State Aerospace University named after S.P.Korolev (National Research University).