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Taxes and Taxation
Reference:
Semenova, N. V.
Specifics of tax regulation of non-profit organizations’ activities in Russia
// Taxes and Taxation.
2011. ¹ 5.
URL: https://en.nbpublish.com/library_read_article.php?id=58337
Semenova, N. V. Specifics of tax regulation of non-profit organizations’ activities in RussiaAbstract: This article is an attempt to define peculiarities of tax regulation of non-profit organizations’ activity in Russia. The author defines factors influencing the process of taxation as well as suggests his own classification of taxable items appearing when a non-profit organization performs its activities. The author gives the results of the analysis of existing preferences for non-profit sector and based on those, suggests tendencies for tax stimulation which would raise funds. Keywords: tax, organization, activity, mechanism, economy, administration, regulation, benefits, tax benefit.
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