Tax and legal status of subjects carrying out space activities

Abstract

In the process of carrying out space activities, many issues arise that require legal regulation. The space industry functions through the activities of government bodies, scientific and industrial organizations. Currently, the commercial component of space activities is developing. In this regard, the issues of the legal status of the state corporation «Roscosmos», various business companies and non-profit structures performing specific tasks in the field of space activities, as well as the organization of public-private partnership, are of particular importance. In addition, tax aspects directly affect the activities of all subjects of space activities.