The article discusses the features of accounting of budgetary institutions, the special nature of taxation and tax exemption of budgetary institutions. The legal framework regulating the order of accounting and tax accounting in budgetary institutions, features of separate accounting of income and expenses within target fi-nancing, charge and payment of the income tax, the land, transport and property tax by budgetary institutions, the order of property on the right of operational management which owner is the state is considered. The differ-ences between budget accounting and accounting in commercial organizations are studied.
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