Grischenko, A.V. Non-profit enterprises in the condition of tax system reform in the Russian Federation.

Abstract: The article concerns history of development of non-profit enterprises in the Russian Federation. The author provides analysis of organizational and legal specificities of their functioning. Analysis has shown that non-profit enterprises play an important social, economic and political role in the society, providing services, being employers and human rights activists. They also play a less obvious but nevertheless important role in the development of the civil society, facilitating improvement of living standard, supporting and facilitating civil and religious values. The article provides a study of the modern situation in the tax legislation, making tax statuses of commercial and non-profit organizations basically equal. The author makes a conclusion on the need to develop a clear conceptual approach towards formation of the system of legal and tax identity of non-profit organizations, which has to be taken simultaneously with the improvement of the legislation on commercial enterprises. When there is a united system of organizational legal forms, there shall be a possibility of provision of tax preferences to the due subjects by the state. When choosing recipients of profits among the non-profit organizations, attention should be paid to the types of activity of these organizations and sources of their financing.

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