Taxation of Non-Profi t Organizations: Innovations, Perspectives and Unsolved
Issues


	Taxes and Taxation Reference: Zhemchuzhnikova, I. V. (2011). Taxation of Non-Profi t Organizations: Innovations, Perspectives and Unsolved Issues. Taxes and Taxation, 11, 20–35. https://en.nbpublish.com/library_read_article.php?id=58978 Zhemchuzhnikova, I. V. Taxation of Non-Profi t Organizations: Innovations, Perspectives and Unsolved Issues Abstract: The author analyzes reformation-related changes and unsolved issues of taxation of non-profi t organizations and charity activities. Keywords: taxes and taxation, non-profi t, charity, organization, activity, charity provider, target, fi nancing, revenue, draft law. This article is unavailable for unregistered users. Click to login or register References 1. Belyaeva N.A. Nalog na dobavlennuyu stoimost' v nekommercheskikh organizatsiyakh // Bukhgalterskiy uchet 2. v byudzhetnykh i nekommercheskikh organizatsiyakh. 2008. №1. S. 23 - 28. 3. Belyaeva N.A. Nalog na imushchestvo nekommercheskikh organizatsiy // Bukhgalterskiy uchet v byudzhetnykh 4. i nekommercheskikh organizatsiyakh. 2007. №22. S. 32 - 35. 5. Gamol'skiy P.Yu. Nekommercheskie organizatsii: osobennosti nalogooblozheniya i bukhgalterskogo 6. ucheta. M.: ZAO «Kniga i Biznes», 2009. 352 s. 7. Danilenkov A. Nalogooblozhenie dokhodov tovarishchestva sobstvennikov zhil'ya // Finansovaya gazeta. 8. Regional'nyy vypusk. 2009. №14. S. 4. 9. Kuz'min G.V. Nalogooblozhenie operatsiy po realizatsii osnovnykh sredstv nekommercheskimi organi- 10. zatsiyami // Bukhgalterskiy uchet. 2008. №24. S. 14 - 19. 11. Lermontov Yu.M. Pravomernost' primeneniya osvobozhdeniya ot NDS obrazovatel'nymi uchrezhdeniyami 12. v otnoshenii podgotovitel'nykh kursov // Sovetnik v sfere obrazovaniya. 2010. №1. S. 85 - 87. 13. Malov O.N. L'gotnye detskie uslugi // NDS: problemy i resheniya. 2009. №11. S. 26 - 38. 14. Moiseev M.V. Nalogooblozhenie blagotvoriteley // Aktual'nye voprosy bukhgalterskogo ucheta i na- 15. logooblozheniya. 2010. №5. S. 65 - 77. 16. Novoselov K.V. Izmeneniya v nalogooblozhenii pribyli s 2010 goda // Nalogovaya politika i praktika. 17. 2010. №1. S. 4 - 11. 18. Shilimina N.V. Khoroshimi delami proslavit'sya… mozhno! // Nalog na pribyl': uchet dokhodov i ras- 19. khodov. 2010. №3. S. 58 - 74.

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Zhemchuzhnikova, I. V. Taxation of Non-Profi t Organizations: Innovations, Perspectives and Unsolved Issues