Reference:
Garibov A.G..
Tax incentives for investments in NPOs in a mobilization economy
// Taxes and Taxation.
2024. № 3.
P. 12-23.
DOI: 10.7256/2454-065X.2024.3.70662 EDN: SJGXPU URL: https://en.nbpublish.com/library_read_article.php?id=70662
Abstract:
The subject of the study is the mechanism of tax incentives for non-profit organizations in the context of a special military operation. The paper examines the importance of NGOs in this context, the main trends in the development of the non-profit sector, as well as possible measures of tax incentives for NGOs to solve primary social problems. The author focuses on the central place of non-profit organizations in the mechanism of ensuring financing of the needs of the state and society, as well as the high degree of importance of the non-profit sector in providing social services to the population, combating emerging challenges in the social sphere. Special attention is paid to the development of proposals on tax incentives for charity from legal entities in terms of corporate income tax and value added tax. The main research methods used are analysis and synthesis, analogy and description, induction and deduction, statistical grouping. The scientific novelty of the work consists in the formulation of specific proposals for changing the current tax legislation to create a mechanism for additional financing of priority social areas and providing the necessary end beneficiaries in a mobilization economy. The proposed mechanism is based on the introduction of new tax incentives for the implementation of charity and the functioning of non-profit organizations, with special attention to the targeting and precision of the proposed measures. Based on the results of the work, a conclusion is made about the effectiveness of the proposed legislative changes based on the calculation of shortfall in state budget revenues and the allocation of advantages of these proposals. In addition, attention is paid to the wide possibilities of the described measures of tax incentives for charity due to the options initially laid down for varying categories of goods subject to tax preferences, depending on the social context and priorities of the state in a certain period of time.
Keywords:
charity, social expenses, mobilization economy, Special military operation, non-profit organizations, Tax incentives, the non-profit sector, beneficiaries, non-operating expenses, VAT
Reference:
Garibov A.G..
Development of tax incentives for non-profit organizations
// Taxes and Taxation.
2023. № 5.
P. 54-70.
DOI: 10.7256/2454-065X.2023.5.43992 EDN: FTWPIW URL: https://en.nbpublish.com/library_read_article.php?id=43992
Abstract:
The subject of the study is to identify possible ways to develop tax incentives for non-profit organizations in Russia. The author focuses on the important role of non-profit organizations in the economic development of the country and the provision of social services to society, improving the quality of life of various segments of the population. This paper examines the theoretical aspects of the functioning of NPOs and their taxation system, analyzes the dynamics of existing and newly created NPOs and the factors influencing it; identifies the main problems in the application of the norms of the Tax Code of the Russian Federation that complicate the activities of non-profit organizations, as well as existing gaps in legislation that cause contradictions in tax practice. A special place in the scientific research is occupied by the development of possible options for reforming existing regulatory legal acts in the field of taxation to stimulate the development of the domestic non-profit sector. Based on the results of the work, a conclusion is made about the inconsistency of tax legislation and the presence of administrative barriers that hinder the development of the non-profit sector in Russia. According to the author, the proposals formulated in this scientific article on changing legislation can be applied in practice and are designed to improve the existing conditions for the functioning of non-profit organizations in Russia, to create additional tax incentives for the development of the non-profit sector in our country.
Keywords:
charitable activities, separate accounting, targeted financing, targeted receipts, tax incentives, simplified taxation system, income tax, VAT, Non-profit organizations, sponsorship
Reference:
Simonyan A..
Peculiarities of the revenue accounting and formation of financial performance of Consumer Credit Association, including for the purposes of income taxation of the organization
// Taxes and Taxation.
2019. № 8.
P. 28-37.
DOI: 10.7256/2454-065X.2019.8.30763 URL: https://en.nbpublish.com/library_read_article.php?id=30763
Abstract:
The subject of this research is the peculiarities of formation of financial performance of Consumer Credit Association (CCA). The work examines the state of development of CCAs and their role in the financial system of the Russian Federation. Assessment is given to the financial-credit potential of the CCAs. The article reflects the peculiarities of revenue and expense accounting, as well as formation of financial performance; presents the structure of assets and passives of the CCAs. The author determines the nuances of calculation of income taxes of the organizations under general regime of taxation, as well as in a simplified system of taxation. Particular attention is paid to the riskiness of participation in CCA. The conclusion is made on the low level of incentivizing of the development of CCAs, although it may sole the acute socioeconomic issues. The author proposes measures on development of CCAs and improvement of financial performance, such as tax incentives, expansion of capabilities of CCAs, reduction of risk of taking part in CCAs.
Keywords:
provisions for probable credit losses, formation of income, peculiarities of expenses accounting, peculiarities of income accounting, corporate income tax, credit cooperative, mutual Fund, fiscal expansion, risks unit holder, tax basis
Reference:
Chebotnikov I.V., Yakovlev A.Y..
Property of State Institutions and its Taxation Based on the Example of Moscow City
// Taxes and Taxation.
2019. № 5.
P. 88-94.
DOI: 10.7256/2454-065X.2019.5.29968 URL: https://en.nbpublish.com/library_read_article.php?id=29968
Abstract:
The research is devoted to the taxation system of Moscow, particularly, corporate property tax. The researchers have described and analyzed relevant changes that have been made in the federal and regional laws lately. They have also examined the procedure for determination of the taxable base and actual tax rates, have given an example of calculating tax amounts for immovable and movable property based on current Moscow tax rates. The authors have also classified property of state budgetary organisations of Moscow and have divided them into three types and three groups and have described possible consequences of the reformation of tax law as well as have described two methods of compensation that may be claimed from state institutions (subsidies for another purposes and inclusion of tax amounts into the cost of state services and workes being rendered) as a result of costs incurred as a result of aforesaid changes.
Keywords:
movable property, tax in Moscow, property tax, state institution, budgetary organization, state budgetary organization, state property, property, taxation, real estate
Reference:
Grenaderova M.V., Grenaderov A.A..
Implementation of Tax Policy in Relation to Non-Profit Organizations: Comparative 'Russia - USA' Analysis
// Taxes and Taxation.
2019. № 2.
P. 1-9.
DOI: 10.7256/2454-065X.2019.2.28175 URL: https://en.nbpublish.com/library_read_article.php?id=28175
Abstract:
The article is devoted to taxation of non-profit organizations. At the present time non-profit organizations play an important role in state policy as a result of developing civil initiatives. Non-profit organizations are meant to become the center of social relations. For this regard, the government must and should support and encourage charity givers. Unfortunately, the Russian Federation does not satisfactory implement the mechanism 'charity giver - non-profit organization - state government'. This is why it is very important to consider the experience of foreign states that would allow to evaluate different variants of taxation and to choose the best interaction scheme. The methodological basis of the research includes such research methods as general research methods, comparison, abstraction, induction, deduction, statistical research methods, etc. The author carries out a comparative analysis of the tax policy of the Russian Federation and the USA and makes conclusions about common approaches to taxation of non-profit organizations used in the USA and Russian Federation, what specific features the Russian Federation taxation of non-profit organizations has. The scientific novelty of the research is caused by the fact that the authors describe positive and negative moments of tax policies used by the countries and makes recommenations on how to optimize taxation in the Russian Federation.
Keywords:
efficiency, tax optimization, comparative analysis, Russian Federation, charity, tax policy, taxation, taxes, non-profit organizations, cost optimization
Reference:
Legen'kova M.K..
Problems of Evaluating Net Assets of Autonomous Nonprofit Organizations in Compliance with the Russian and International Standards
// Taxes and Taxation.
2015. № 8.
P. 605-614.
DOI: 10.7256/2454-065X.2015.8.66872 URL: https://en.nbpublish.com/library_read_article.php?id=66872
Abstract:
The subject of the research is the combination of methodological features of evaluating and recognition of net assets of autonomous nonprofit organizations based on the Russian and international approaches considering the specifics of the economic/legal status of the property of an autonomous nonprofit organization. In her article Legenkova touches upon the debating points of accounting at organizations of the government administrative sector based both on Russian standards and International Financial Reporting Standards for the public sector enterprises. The main target of the research is the analysis of the problems related to justification of the rules for keeping records of net assets of autonomous nonprofit organizations and evaluating their elements. The research methods used by the author include comparison, synthesis, analysis, logical approach, system approach and other research methods. The novelty and conclusions of the research involve the scientific research results provided in this article and summary of the features and problems of recognition of net assets of autonomous nonprofit organizations in compliance with the national standards, draft federal accounting standards developed for the government administrative sector and International Financial Reporting Standards as well as guidelines for alternative methods of evaluating a recognized property and assessing its value when calculating net assets of autonomous nonprofit organizations.
Keywords:
nonprofit organizations, net worth, net assets, obligations, most valuable assets, international standards, public sector, financial statement (financial report), national standard, autonomous organizations, accounting procedure
Reference:
Frumina, S. V., Kiseleva, T. Yu., Dzusova, S. S..
Tax Treatment of Nonprofit Organizations in the Russian Federation
// Taxes and Taxation.
2014. № 9.
P. 837-845.
DOI: 10.7256/2454-065X.2014.9.65570 URL: https://en.nbpublish.com/library_read_article.php?id=65570
Abstract:
The authors of the article analyze taxation of Russian non-profit organizations. Tax treatment
of non-profit organizations is described both compared to profit organizations and depending
on particular forms of legal entity’s incorporation and scopes of activity. Special attention is paid to
profits earned by non-profit organizations and taxation of profit. The authors offer their own classification
of these profits based on the differentiated approach from the point of view of the definition
of “taxable income”. The authors also analyze peculiarities of establishing a tax base for paying the
main taxes by non-profit organizations. Research methodology is based on the dialectic approach to
taxation of non-profit organizations involving the analysis of financial and, in particular, tax relations
in their mutual reference and dependence. The authors also apply the methods of system and comparative
analysis. The main results of the research include the following: the authors have discovered the
dependence of taxation of non-profit organizations on the nature of their activity, have classified and
described factors that have a direct influence on taxation of non-profit organizations including financial
sources, participants and a scope of activities of a non-profit organizations and have described the
main peculiarities of establishing the tax base for paying the main taxes by non-profit organizations.
Keywords:
nonprofit organizations, taxes, taxable income, tax burden, tax rebates, special-purpose receipts, forms of legal entity’s incorporation, scope of activity, public goods, taxpayer.
Reference:
Grischenko, A.V..
Non-profit enterprises in the condition of tax system reform in the Russian Federation.
// Taxes and Taxation.
2014. № 7.
P. 670-675.
DOI: 10.7256/2454-065X.2014.7.65301 URL: https://en.nbpublish.com/library_read_article.php?id=65301
Abstract:
The article concerns history of development of non-profit enterprises in the Russian Federation.
The author provides analysis of organizational and legal specificities of their functioning. Analysis has shown that non-profit enterprises play an important social, economic and political role in the
society, providing services, being employers and human rights activists. They also play a less obvious
but nevertheless important role in the development of the civil society, facilitating improvement of
living standard, supporting and facilitating civil and religious values. The article provides a study of
the modern situation in the tax legislation, making tax statuses of commercial and non-profit organizations
basically equal. The author makes a conclusion on the need to develop a clear conceptual
approach towards formation of the system of legal and tax identity of non-profit organizations, which
has to be taken simultaneously with the improvement of the legislation on commercial enterprises.
When there is a united system of organizational legal forms, there shall be a possibility of provision
of tax preferences to the due subjects by the state. When choosing recipients of profits among the
non-profit organizations, attention should be paid to the types of activity of these organizations and
sources of their financing.
Keywords:
non-profit organizations, tax system, reform, tax policy, tax preferences, tax exemption, third sector of economy, public organizations, socially-oriented, foreign tax agent.
Reference:
Gordin, V. I..
External Municipal Financial Control as an Instrument for Specifying Tax Revenues of a Municipality
// Taxes and Taxation.
2014. № 2.
P. 148-155.
DOI: 10.7256/2454-065X.2014.2.64053 URL: https://en.nbpublish.com/library_read_article.php?id=64053
Abstract:
Reformation of the budgeting system involves raising efficiency and quality of managing
public finances at all level of the country’s budgeting system including raising efficiency of local
budgets. In this regard, the author of the article analyzes the role of external municipal financial
control in specifying tax revenues of a municipality. Activity of external municipal financial control
essentially influences the budgeting and social and economic processes. The methodological
concepts of this research include scientific publications by Russian economists in the sphere of
external municipal financial control. In his research the author uses the methods of analysis and synthesis, deduction and induction. According to the Budget Code of the Russian Federation, the
modern system of financial control consists of the external financial control and internal financial
control. Both internal and external forms of financial control are equally important for establishing
and using public funds at all levels. However, the author of the present article believes that it is the
system of external financial control that must guarantee implementation of the integral budgetary
and financial policy as well as the identity of purpose, principles and coordination of actions in the
sphere of control over federal, regional and municipal budgets. Activity of municipal supervisory
accounting authorities plays a great role in regulating and managing tax sources of the income
basis of local budgets through expertise of local budget projects and control over execution of these
projects. At the municipal level tax revenues are the most obvious driver of financial independence of
territories which, in its turn, is the most important criterion of the Russian society democratization.
Keywords:
municipality, finances, financial control, supervising accounting authority, tax revenues, budget, independence of territories, social and economic processes, the role of control, specifying tax revenues.
Reference:
Kolosov, B. V., Bogdanov, M. L. .
New Type of Establishment: Essence, Definition and Status in Tax Law
// Taxes and Taxation.
2013. № 11.
P. 834-843.
DOI: 10.7256/2454-065X.2013.11.63527 URL: https://en.nbpublish.com/library_read_article.php?id=63527
Abstract:
The authors of the article analyze the problems that may arise in the process of implementation and enforcement of tax and budget legislation of the Russian Federation. The authors focus on the problems of taxation of a new type of establishment. They offer a definition of such establishments and describe their status in tax law. The authors also make their recommendations on how to solve the issues arising in the spheres of legal regulation of tax and budgetary accounting and financing of public, budgetary and autonomous establishments.
Keywords:
taxes and taxation, new type of establishment, legal status, institutional setup, functional reliability of management, public, budgetary, autonomous establishments (institutions), taxation issues, tax accounting, budgetary accounting, financing.
Reference:
Kozlova, S.A..
Taxation of paid education activities
and profi table activities of educational
institutions
// Taxes and Taxation.
2013. № 9.
P. 654-661.
DOI: 10.7256/2454-065X.2013.9.63383 URL: https://en.nbpublish.com/library_read_article.php?id=63383
Abstract:
The social reform is aimed to harmonize taxation from paid educational activities and profi table
activities of educational institutions. Prior to the reform of state educational institutions, the issues
of whether the educational institutions have the right to use the money, which they have earned, and
whether they need to pay taxes, were not resolved. The article distinguishes between paid educational
activities and profi table activities of educational institutions.
Keywords:
taxes and taxation, fi scal institution, budget institution, autonomous institution, tax on profi t of organizations, value added tax, tax on property of organizations, land tax, simplifi ed taxation system, traditional taxation system.
Reference:
Karandaev, I. Yu..
Taxation of Budgetary Organizations
in the Russian Federation
// Taxes and Taxation.
2012. № 9.
P. 34-41.
DOI: 10.7256/2454-065X.2012.9.61975 URL: https://en.nbpublish.com/library_read_article.php?id=61975
Abstract:
The author of the article views peculiarities
of paying different kinds of taxes by budgetary
organizations in terms of ongoing state and municipal
organization reforms in the Russian Federation.
The author gives a comparative analysis and summary
about tax benefits provided for regional and local
taxes. Based on the results the author concludes
that federal budgetary organizations are deprived of
tax benefits both at the Russian Federation level and
the level of municipal units. Moreover, the author
underlines that the Russian Federation tax legislation
gradually creates equal legal conditions for all legal entities providing socially important services to
the population disregarding organizational and legal
form of such entities. This is doe in order to support
competition in this sphere and raise the quality of
services rendered to the population. Taking into account
that budgetary organizations are considered
as non-profit ones, they are granted considerable tax
benefits for federal taxes, in particular for profit tax.
Keywords:
taxes and taxation, budgetary organizations, tax liability, VAT, profit tax, corporate property tax, transport tax, tax benefits, revenue account.
Reference:
Kozlova, S. A..
Taxation of Income-Bearing Activities at Educational Institution
// Taxes and Taxation.
2012. № 2.
P. 33-41.
DOI: 10.7256/2454-065X.2012.2.59199 URL: https://en.nbpublish.com/library_read_article.php?id=59199
Abstract:
One of the purposes of the social reform is to regulate taxation of paid services and income-bearing activities
performed by institutions and organizations. The question whether educational institutions could independently administer
‘earned funds’ and whether those funds were subject to taxes was not clearly solved before the reformation of the system of
state institutions including educational ones. The author of this particular article make distinctions between paid educational
activity and income-bearing activity conducted by educational institutions.
Keywords:
taxes and taxation, institution, tax, education, benefi ts, subsides, cost sheet, fi nancing, value added tax, profi t.
Reference:
Zhemchuzhnikova, I. V..
Taxation of Non-Profi t Organizations: Innovations, Perspectives and Unsolved
Issues
// Taxes and Taxation.
2011. № 11.
P. 20-35.
DOI: 10.7256/2454-065X.2011.11.58978 URL: https://en.nbpublish.com/library_read_article.php?id=58978
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.
Reference:
Polotovskaya, E. Yu..
Questions of taxation of state (municipal) organizations
// Taxes and Taxation.
2011. № 5.
DOI: 10.7256/2454-065X.2011.5.58336 URL: https://en.nbpublish.com/library_read_article.php?id=58336
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.
Reference:
Semenova, N. V..
Specifics of tax regulation of non-profit organizations’ activities in Russia
// Taxes and Taxation.
2011. № 5.
DOI: 10.7256/2454-065X.2011.5.58337 URL: https://en.nbpublish.com/library_read_article.php?id=58337
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.
Reference:
Ivanova, E.A..
On taxation of private practice notaries in Moscow
// Taxes and Taxation.
2009. № 3.
DOI: 10.7256/2454-065X.2009.3.56558 URL: https://en.nbpublish.com/library_read_article.php?id=56558
Abstract:
The article includes arguments in favor of inclusion of compensation for the employees, which is paid by the notaries to the Moscow City Notary Chamber, should be included, when counting the tax on profits of physical persons, and the JST. Keywords: notary, Moscow, compensation, tax on profit of
physical persons, dispute, JST, dispute, fee, labor.
Reference:
..
Voprosy oblozheniya nalogom na pribyl' bezvozmezdnykh imushchestvennykh postuplenii nekommercheskikh organizatsii
// Taxes and Taxation.
2007. № 8.
DOI: 10.7256/2454-065X.2007.8.55546 URL: https://en.nbpublish.com/library_read_article.php?id=55546
Reference:
..
Pochemu Ministerstvo finansov ne nakhodit obshchego yazyka s tovarishchestvami sobstvennikov zhil'ya?
// Taxes and Taxation.
2007. № 7.
DOI: 10.7256/2454-065X.2007.7.55535 URL: https://en.nbpublish.com/library_read_article.php?id=55535