Business in Law Issue №3 — 2014

On the role of non-profit organizations in the country's economy in terms of reforming the tax system of the Russian Federation
( Pp. 186-188)

Grishchenko Alexey V.

Grishchenko Alexey V. kandidat ekonomicheskih nauk, docent, docent kafedry Obschestvennyh finansov, buhgalterskogo ucheta i audita
Moscow University of Management of the Government of Moscow

For read the full article, please, register or log in

Abstract:

The article analyzes the organizational and legal peculiarities of functioning non-profit organizations, examines the history of development of non-profit organizations in Russia. Expressed the author's position in relation to the current state of legislation that almost equalizes the tax status of commercial and non-profit organizations. Author concluded that the need for a clear conceptual approach to the formation of the system of legal and tax identification numbers of nonprofit organizations, which should be carried out simultaneously with the improvement of legislation on commercial organizations

How to Cite:

Grishchenko A.V., (2014), ON THE ROLE OF NON-PROFIT ORGANIZATIONS IN THE COUNTRY'S ECONOMY IN TERMS OF REFORMING THE TAX SYSTEM OF THE RUSSIAN FEDERATION. Business in Law, 3 => 186-188.

Reference list:

Grishchenko A.V. Metodicheskie aspekty formirovaniya i nalogooblozheniya tselevogo kapitala nekommercheskikh organizatsiy. // Vestnik Voronezhskogo gosudarstvennogo universiteta. Seriya: Ekonomika i upravlenie. 2013. № 1. S. 167-174.
Goncharenko L.I, CHemeritskiy L.K, Smirnova E.E, Lipatova I.V. Nalogooblozhenie nekommercheskikh organizatsiy. M: KnoRus, 2012. 272 s.
Povyshenie effektivnosti gosudarstvennykh investitsiy v sektor sotsial no-orientirovannykh (SO) NKO. The Boston Consulting Group. M., 2011.
Rybakova O.M. Sistema natsional nykh schetov dlya sektora nekommercheskikh organizatsiy, obsluzhivayushchikh domashnie khozyaystva Rossiyskoy Federatsii. / O.M. Rybakova, E.M. Girbasova // Mezhdunarodnyy bukhgalterskiy uchet. - 2010. №18. - S.12-23.
Weisbrod, Burton Allen. The nonprofit economy. Harvard University Press, Cambridge, Massachusetts, London, England. 1988. S. 16.
GRISHCHENKO A. V. NEOBOSNOVANNAYA NALOGOVAYA VYGODA, POLUCHAEMAYA NEKOMMERCHESKIMI ORGANIZATSIYAMI // Biznes v zakone.- 2013.- №1, s. 177-180

Keywords:

Non-profit organizations, stages of development, the tax system, taxation.

11. Employment Law; Right to social security Pages: 207-209 Issue №12273

FEATURES OF THE TAXATION AND SOCIAL INSURANCE OF CONVICTS - THE FOREIGN CITIZENS ATTRACTED TO A REMUNERATIVE WORK

Drozdova Elena A.

Razumova Irina V.

a foreign citizen taxation social insurance convicted work

FINANCE, CASH CIRCULATION AND CREDIT, ACCOUNTING AND ANALYSIS Pages: 172-176 Issue №2286

Tax planning as a way of managing financial resources nonprofit

Grishchenko Alexey V.

Grishchenko Julia Igorevna

non-profit organization tax planning financial resources taxation tax

10. Financial law; Tax law; Budgetary law Pages: 205-206 Issue №12273

FINANCIAL POLICY OF THE UAE

Zhavoronkov Vladimir A.

financial policy taxation investment financial and legal incentives

8. FINANCIAL LAW; TAX LAW; BUDGETARY LAW 12.00.04 Pages: 228-233 Issue №18758

Tax audits in the tax control system

Davydova Mariam Alexandrovna

Abramov K. K.

Ryzhko N. D.

taxation tax control risk-based approach tax offenses tax monitoring

10. CIVIL PROCEDURE, ARBITRATION PROCESS, ECOLOGY Pages: 123-125 Issue №10779

The formation of the constitutional and legal regulation of the personal rights and freedoms of a man and a citizen in the Russian history and abroad

Loshkareva Irina Aleksandrovna

The personal rights of man and citizen the state security stages of development limit the individual rights of man and citizen

5.2.4. FINANCE Pages: 196-203 Issue №20468

Permanent and Temporary Tax Differences-Good or Bad for the Company?

Kashirskaya Liudmila V.

Krasavin Nikita R.

accounting tax accounting deferred tax assets deferred tax liabilities permanent tax differences

12. TAX AND CUSTOMS PROBLEMS, FINANCIAL LAW, BUDGET LAW Pages: 184-187 Issue №8134

POLICY OF TAX CRIMES PREVENTION IN THE KYRGYZSTAN: THEORETICAL AND PRACTICAL ASPECTS

Atabekov Kairat K.

Sultanmuratova Maria S.

tax crime criminal policy taxation criminological measures to prevent

12. MISCELLANIOUS Pages: 275-279 Issue №18617

IT taxation: domestic and foreign experience

Mironov Aleksey Victorovich

digital economy IT company taxation benefits VAT

11. FINANCE, CASH CIRCULATION AND CREDIT, ACCOUNTING Pages: 250-252 Issue №3231

The tax system of the Russian Federation at the present stage of its development

Moroz Victor V.

tax collection the tax authority tax administration the tax system

17. FINANCE, CASH CIRCULATION AND CREDIT, ACCOUNTING, FINANCIAL AND ECONOMIC FORECASTING Pages: 268-269 Issue №4395

TAX REGULATION AS AN INSTRUMENT OF SUPPORT FOR INDUSTRIAL ENTERPRISES

Tsarikaev Alan Y.

tax regulation the tax system industrial enterprises

On the role of non-profit organizations in the country's economy in terms of reforming the tax system of the Russian Federation
( Pp. 186-188)

Related Articles

Journal Indexing

On the role of non-profit organizations in the country's economy in terms of reforming the tax system of the Russian Federation ( Pp. 186-188)

Related Articles

Journal Indexing

On the role of non-profit organizations in the country's economy in terms of reforming the tax system of the Russian Federation
( Pp. 186-188)