Problems of Regulation of Volunteer
Activity in Russia (Tax Aspect)


	Taxes and Taxation Reference: Trokhina, A. V. Problems of Regulation of Volunteer Activity in Russia (Tax Aspect) // Taxes and Taxation. 2012. № 9. P. 49-54. URL: https://en.nbpublish.com/library_read_article.php?id=61977 Trokhina, A. V. Problems of Regulation of Volunteer Activity in Russia (Tax Aspect) Abstract: The author of the article views peculiarities of taxation of volunteer activities and regulation of volunteer services in Russia. At the present time, due to certain gaps in legislation, many of them act outside of law. In July-August 2012 the society discussed the new law regulating volunteer activity and criticized the initial conception offered by the Public Chamber of the Russian Federation. As an alternative, it was offered to make certain amendments to the current Tax, Labor and Civil Codes as well as the Federal Law ‘Concerning Charitable Activities and Charitable Organizations’ instead. The author of the article also analyzes recent changes in the Russian Federation Tax Code that came into force in 2012 and describes modern tendencies in regulation of volunteer activities. Keywords: the Tax Code, amendments, volunteer law, volunteer services, legal status, civil law agreement, volunteer, tax exemption. This article can be downloaded freely in PDF format for reading. Download article References 1. Naberezhnov G. Volonteram gotovyat zakon // Bol'shoy gorod, 16.07.2012 [Elektronnyy resurs].-Rezhim dostupa: http://bg.ru/ society/volonteram_gotovyat_zakon-11449 2. Nalogovyy kodeks RF ot 31.07.1998 № 146FZ // Konsul'tant-Plyus [Elektronnyy resurs].-Rezhim dostupa: http://www. consultant.ru/popular/nalog1 3. Miloslavskaya D. Zakonodatel'stvo o volonterskoy deyatel'nosti na primere stran Evropy // Portal o rossiyskom nekommercheskom zakonodatel'stve, 03.09.2010 [Elektronnyy resurs].-Rezhim dostupa: http://www.law-ngo.ru/library/detail/372 4. Svyataya Rus': Entsiklopedicheskiy slovar' russkoy tsivilizatsii. Sost. O. A. Platonov, 2000 g. [Elektronnyy resurs]. Rezhim dostupa: http://rus-sky.com/rc 5. Federal'nyy zakon «O blagotvoritel'noy deyatel'nosti i blagotvoritel'nykh organizatsiyakh» № 135-FZ // Konsul'tant-Plyus [Elektronnyy resurs].-Rezhim dostupa: ht tp:// base.consult ant . r u/cons/cgi /onl ine. cgi-req=doc;base=LAW;n=108360 6. Federal'nyy zakon «O vnesenii izmeneniy v chast' vtoruyu Nalogovogo kodeksa Rossiyskoy Federatsii v chasti sovershenstvovaniya nalogooblozheniya nekommercheskikh organizatsiy i blagotvoritel'noy deyatel'nosti» № 235-FZ ot 18 iyulya 2011 g. // Konsul'tant-Plyus [Elektronnyy resurs].-Rezhim dostupa: http://base.consultant.ru/cons/cgi/online. cgi-req=doc;base=LAW;n=121950 7. Federal'nyy zakon «Ob organizatsii i o provedenii KhKhII Olimpiyskikh zimnikh igr i XI Paralimpiyskikh zimnikh igr 2014 goda v gorode Sochi, razvitii goroda Sochi kak gornoklimaticheskogo kurorta i vnesenii izmeneniy v otdel'nye zakonodatel'nye akty Rossiyskoy Federatsii» № 310-FZ // Konsul'tant-Plyus [Elektronnyy resurs].-Rezhim dostupa: ht tp:// base.consult ant . r u/cons/cgi /onl ine. cgi-req=doc;base=LAW;n=117403 8. Federal'nyy zakon «O strakhovykh vznosakh v Pensionnyy fond RF, Fond Sotsial'nogo strakhovaniya RF, Federal'nyy fond obyazatel'nogo meditsinskogo strakhovaniya» // Konsul'tant-Plyus [Elektronnyy resurs].-Rezhim dostupa: http://base.consultant.ru/cons/cgi/online. cgi-req=doc;base=LAW;n=126757 9. Shcheglova A. S. Stanovlenie osnovnykh teoretiko-metodologicheskikh i organizatsionnykh napravleniy obshchestvennogo prizreniya v Rossiyskoy Imperii na rubezhe XIX-XX vekov.-Diss. na soisk. st. kand. ist. nauk.-M., 2005 10. Manual on the Measurement of Volunteer Work, Room document prepared for the 18th International Conference of Labor Statisticians // International Labor Organization (ILO). ]Geneva, 2008 [Elektronnyy resurs]. URL: http://www.ilo.org/wcmsp5/groups/ public/---dgrepor ts/---stat/documents/ meetingdocument/wcms_100574.pd

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Trokhina, A. V. Problems of Regulation of Volunteer Activity in Russia (Tax Aspect)