Contents

TAXATION OF NON-PROFIT ORGANIZATIONS
Polotovskaya, E. Yu. — Questions of taxation of state (municipal) organizations

Semenova, N. V. — Specifics of tax regulation of non-profit organizations’ activities in Russia
THEORY AND HISTORY OF TAXATION
Gurkin, A. S. — Regulatory function of tax and regulatory function of tax law: relation between these concepts

Contents details

TAXATION OF NON-PROFIT ORGANIZATIONS

Reference:

Polotovskaya, E. Yu. Questions of taxation of state (municipal) organizations // Taxes and Taxation. 2011. № 5. URL: https://en.nbpublish.com/library_read_article.php?id=58336

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Abstract: The article studies particular specifics of taxation of state (municipal) organizations. According to the author, legislator has provided the mentioned above entities with preferential tax treatment. The article contains facts proving the author’s conclusion.

Keywords: studies of law, tax, organization, services, responsibility, property, subsidies, limits, state institution.

TAXATION OF NON-PROFIT ORGANIZATIONS

Reference:

Semenova, N. V. Specifics of tax regulation of non-profit organizations’ activities in Russia // Taxes and Taxation. 2011. № 5. URL: https://en.nbpublish.com/library_read_article.php?id=58337

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

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Abstract: This article is an attempt to define peculiarities of tax regulation of non-profit organizations’ activity in Russia. The author defines factors influencing the process of taxation as well as suggests his own classification of taxable items appearing when a non-profit organization performs its activities. The author gives the results of the analysis of existing preferences for non-profit sector and based on those, suggests tendencies for tax stimulation which would raise funds.

Keywords: tax, organization, activity, mechanism, economy, administration, regulation, benefits, tax benefit.

THEORY AND HISTORY OF TAXATION

Reference:

Gurkin, A. S. Regulatory function of tax and regulatory function of tax law: relation between these concepts // Taxes and Taxation. 2011. № 5. URL: https://en.nbpublish.com/library_read_article.php?id=58338

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

About authors

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Abstract: The article is devoted to the study of regulatory function of tax and tax law as well as relations between these two categories. The article both views the conceptual framework of the topic and gives demonstrative examples of manifestation of regulatory function of tax and regulatory function of tax law.

Keywords: tax, regulatory, function, norm, levy, economy, tool, right, influence, law.