Author:

Aleksey V. Grishchenko, Yuliya I. Grishchenko and Nadezhda M. Chigrakova

Abstract:

The study aims to develop conceptual bases of tax regulation of non-profit organizations’ activities under the conditions of institutional changes. Non-profit sector has an important role to play in social and economic life of the country, representing the source of social innovations. The paper proves the necessity of tax regulation of non-profit organizations taking into account the specifics of their activities. The authors suggest their approach to the specification of periods, which the system of tax regulation of non-profit organizations’ activities has undergone, and propose a logical scheme of development of nonprofit sector’s tax regulation. The findings of the research include identification and systematization of tax instruments and formulation of recommendations on their improvement.

Keywords: tax regulation; non-profit sector; non-profit organization; development; tax control; administration

For citation:

Grishchenko A.A., Grishchenko Yu.I., Chigarkova N.M. Diskussionnye voprosy nalogovogo regulirovaniya deyatel'nosti nekommercheskikh organizatsiy [Controversial issues of tax regulation of non-profit organizations’ activities]. Izvestiya Uralskogo gosudarstvennogo ekonomicheskogo universiteta – Journal of the Ural State University of Economics, 2017, no. 2 (70), pp. 27–27.