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Trokhina, A. V. Problems of Regulation of Volunteer Activity in Russia (Tax Aspect)

Published in journal "Taxes and Taxation", 2012-9 in rubric "MODERN TAX EDUCATION", pages 49-54.

Resume: The author of the article views peculiarities of taxation of volunteer activities and regulation of volunteer services in Russia. At the present time, due to certain gaps in legislation, many of them act outside of law. In July-August 2012 the society discussed the new law regulating volunteer activity and criticized the initial conception offered by the Public Chamber of the Russian Federation. As an alternative, it was offered to make certain amendments to the current Tax, Labor and Civil Codes as well as the Federal Law ‘Concerning Charitable Activities and Charitable Organizations’ instead. The author of the article also analyzes recent changes in the Russian Federation Tax Code that came into force in 2012 and describes modern tendencies in regulation of volunteer activities.

Keywords: the Tax Code, amendments, volunteer law, volunteer services, legal status, civil law agreement, volunteer, tax exemption.

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