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
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
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.
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.
Related Articles
THEORETICAL AND HISTORICAL LEGAL SCIENCES Pages: 14-18 Issue №24449
The History of the Development of Liability Measures Applied to Violators of Property Tax Legislation in Russia in the Period from the X–XX Century
taxation
property
liability
measures of liability
procedure of prosecution.
Show more
1. CURRENT ISSUES OF SOCIO-ECONOMIC DEVELOPMENT OF RUSSIA. ECONOMY Pages: 7-12 Issue №7806
THE PROBLEM OF ADMINISTRATION OF THE TAX ON PERSONAL PROPERTY
taxes
taxation
the tax on property of physical persons
the income of individuals
tax policy
Show more
2. Constitutional law; Constitutional judicial process; Municipal law Pages: 17-19 Issue №6062
THE SYSTEM OF CONSTITUTIONAL AND LEGAL PRINCIPLES GOVERNING TAX RELATIONS IN THE RUSSIAN FEDERATION
constitutional-legal principles
the tax system
taxation
regulation
the feasibility
Show more
public law (state law) Pages: 32-37 Issue №24870
Prevention of Tax Offense as a New Power of Tax Authoritiesin the Tax Process
tax
taxpayer
tax process
state
society
Show more
2. FINANCE, CASH AND CREDIT 08.00.10 Pages: 44-49 Issue №19457
Regional Tax Incentives and their Impact on the Investment Activities of Organizations
tax incentives
tax
tax instruments
tax authority
region
Show more
ПУБЛИЧНО-ПРАВОВЫЕ (ГОСУДАРСТВЕННО-ПРАВОВЫЕ) НАУКИ (СПЕЦИАЛЬНОСТЬ 5.1.2.) Pages: 63-69 Issue №24320
Specificity of Tax Regulation in the Conditions of Production Robotization
robotization
labor
tax
tax base
automation
Show more
2. FINANCE, CASH AND CREDIT 08.00.10 Pages: 52-56 Issue №19821
Modernization of the Work of Territorial Tax Authorities in the Context of a Pandemic
tax
region
regional policy
tax benefits
regional economy
Show more
2. Human and civil rights and freedoms, guarantees of their provision Pages: 31-33 Issue №4196
THE CONFLICT OF INTERESTS IN THE TAX SPHERE
antagonism
a conflict of interest
taxation
the taxpayer
Show more
1. Constitutional law; Constitutional judicial process; Municipal law Pages: 35-39 Issue №11481
«Sponger tax»: unviable initiative or unfinished prospect?
tax
unemployed citizens
freedom of labor
social services
Show more
2. Theory and history of law and state; History of law and State teachings Pages: 37-42 Issue №5975
LEGAL TRADITION AS A REGULATOR OF THE DEVELOPMENT OF NATIONAL LAW
national policy
strategy
legal tradition
the rights of the indigenous peoples of the North
tribute
Show more
