Specifics of tax regulation of non-profit organizations’ activities in Russia


	Taxes and Taxation 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 Semenova, N. V. Specifics of tax regulation of non-profit organizations’ activities in Russia 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. This article is unavailable for unregistered users. Click to login or register References 1. Weisbrod, Burton Allen. The nonprofit economy. Harvard University Press, Cambridge, Massachusetts, London, England, 1988. 2. Gryaznova A.G. Finansy: uchebnik / pod red. A.G. Gryaznovoi, E.V. Markinoi. M.: Finansy i statistika, 2004. 504 s. 3. Makal'skaya M.L., Konstantinova S.B. Obshchestvennyi ob''edineniya. Bukhgalterskii uchet, nalogooblozhenie i audit. M.: Delo i Servis, 2002. 224 s. 4. Makal'skaya M.L., Pirozhkova N.A. Nekommercheskie organizatsii v Rossii: Sozdanie, prava, nalogi, uchet, otchetnost'. M.: Delo i Servis, 2008. 368 s. 5. Nalogooblozhenie rossiiskikh nekommercheskikh organizatsii: teoriya i praktika. // Seriya «Nauchnye doklady: nezavisimyi ekonomicheskii analiz», №154. M: Moskovskii obshchestvennyi nauchnyi fond; Institut ekonomiki goroda; Assotsiatsiya nezavisimykh tsentrov ekonomicheskogo analiza; Klub bukhgalterov i auditorov nekommercheskikh organizatsii, 2004. 236 s. 6. Nepravitel'stvennye. Desyatiletie vyzhivaniya. Kazan': Otechestvo, 2008. 240 s. 7. Obshchestvennye, nekommercheskie, negosudarstvennye organizatsii g. Yaroslavlya i Yaroslavskoi oblasti. Spravochnik / Pod obshch. red. I.F. Albegovoi, sostaviteli: I.V. Grosheva, N.F. Reminnik, I.B. Smirnova. Yaroslavl': DIA-PRESS, 1999. 93 s. 8. Svishcheva V.A. Nekommercheskie organizatsii: bukhgalterskii uchet, nalogooblozhenie, finansirovanie. M.: GrossMedia, 2007. 272 s. 9. Tolmasova, A.K. Problemy nalogooblozheniya nekommercheskikh organizatsii. M.: Aspekt Press, 2003. 175 s. 10. Shekova E.L. Nekommercheskii sektor Severo-zapadnogo regiona // Nekommercheskie organizatsii v Rossii. 2009. №2. S. 22-26

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Semenova, N. V. Specifics of tax regulation of non-profit organizations’ activities in Russia