Legal and Economic Approaches to Determining the Costs of Maintaining Rotational Camps

The emergence and active use of the rotational method of organizing work in Russia is associated with the vast spaces and low population density of the Arctic zone of the Russian Federation, Siberia and the Far East. The shift method continues to be actively used at present by both large and medium-sized enterprises that pay corporate income tax. The Tax Code of the Russian Federation includes local government bodies of municipalities in the scheme for determining the costs of maintaining rotational and temporary camps. An analysis of the law enforcement practice of municipalities, aimed at determining these expenses, shows its inconsistency with the norms of tax legislation, which determines the relevance of the study. The purpose of this study is to develop scientifically sound and legally compliant approaches to determining the costs of maintaining rotational and temporary camps for the purposes of taxing the profits of organizations, as well as methodological recommendations for use by municipalities. The main research methods are systemic, logical, theoretical knowledge, scientific abstraction. The article outlines legal approaches to calculating the costs of maintaining rotational and temporary camps for tax purposes of organizations operating on a rotational basis in accordance with the norms of the Tax Code of the Russian Federation, as well as economic approaches to calculating the costs of maintaining similar rotational facilities and services of municipalities. The result of the study was the development of methodological recommendations for the formation by local governments of cost standards for the maintenance of facilities and services similar to rotational services and the procedure for determining the costs of maintaining housing, communal and social facilities, subsidiary farms and other similar services.