Abstract:

The article is devoted to media resources taxation in education. The authors pointed out that at present media resources in education are widely used by all the participants of the educational process. However, their practical application has not been fully understood yet. The article gives a definition information technology of media resources in education, describes and compares their types. It also proves that electronic resources are mostly used in the extracurricular activities, which contributes to self-development of students as well as teachers. The researchers focus on the ability to manage the acquired skills obtained through media resources. Following the methods of theoretical knowledge the authors define the role of electronic media recourses in education. The comparative method allowed revealing that the students’ self-study process solves teachers’ problems. Using the structural-functional method authors proposed to impose a new Federal tax.  The novelty of the research lies in the creation of a new Federal tax on the use of electronic media resources. The authors proposed a model of the new tax. The article reveals that the role of media in education is significant. The analysis identified the most active users of electronic media resources as well as their benefits.