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

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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.

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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)

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