The author examines the specific taxation formation of business activities in health care, which consists in the fact that the medical service is a socially significant public good, heterogeneity of organizational and economic structure of health services, as well as two forms simultaneously existing non-profit and commercial activities.
налогообложение, медицинские услуги, некоммерческое предпринимательство, коммерческое предпринимательство, государственный сектор сферы медицинских услуг, taxation, medical service, non-commercial business, commercial business, public sector of medical services
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