Tax planning as a way of managing financial resources nonprofit
( Pp. 172-176)

More about authors
Grishchenko Alexey V. kandidat ekonomicheskih nauk, docent, docent kafedry Obschestvennyh finansov, buhgalterskogo ucheta i audita
Moscow University of Management of the Government of Moscow Grishchenko Julia Igorevna attestovannyy auditor Minfina Rossii, k.e.n. docent kafedry finansovogo menedzhmenta Finansovogo universiteta Pravitelstva RF
Finance University of the Government of the Russian Federation
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Abstract:
Tax planning is an important element of tax management. Through efficient tax planning nonprofit organizations can free up additional financial resources to carry out its statutory activities. In the article the features and methods of tax planning activities of non-profit organizations that do not have income from business activities.
How to Cite:
Grishchenko A.V., Grishchenko J.I., (2013), TAX PLANNING AS A WAY OF MANAGING FINANCIAL RESOURCES NONPROFIT. Business in Law, 1 => 172-176.
Reference list:
Federal nyy zakon ot 24 iyulya 2009 g. № 212-FZ quot;O strakhovykh vznosakh v Pensionnyy fond Rossiyskoy Federatsii, Fond sotsial nogo strakhovaniya Rossiyskoy Federatsii, Federal nyy fond obyazatel nogo meditsinskogo strakhovaniya quot;
Nalogovyy kodeks Rossiyskoy Federatsii ot 31 iyulya 1998 g. № 146-FZ
Barulin S.V., Ermakova E.A., Stepanenko V.V. Nalogovyy menedzhment / Uchebnoe posobie. Izdatel stvo: quot;Omega-L quot;. 2007.
Bryzgalin A.V., Golovkin A.N. i dr. Slozhnye operatsii i sdelki: nalogooblozhenie i bukhgalterskiy uchet (chast pervaya). quot;Nalogi i finansovoe pravo quot;, 2010.
Grishchenko A.V. Nalogooblozhenie nekommercheskikh organizatsiy: problemy i perspektivy: monografiya / A.V. Grishchenko. M.: Delo i Servis, 2013. 160 s.
Evstigneev E. N. Osnovy nalogovogo planirovaniya. SPb.: Piter, 2004. Trubnikov A. // Nalogovoe planirovanie: sushchnost , etapy, instrumenty. quot;Finansovaya gazeta quot;, aprel , may 2002 g., №№ 15, 18, 19.
Keywords:
non-profit organization, tax planning, financial resources, taxation, tax.


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