Template-Type: ReDIF-Article 1.0
Author-Name: Soshnikova Antonina V.
Author-Email: antonina.soshnikova@ph-int.org
Author-Workplace-Name: Budget and Treasury Academy of the Ministry of Finance of the Russian Federation
Title: Taxation of Not-for-Profit Organizations
Abstract: The article author examines the way the not-for-profit organizations that are involved in solving the most serious social problems in the country are taxed. She examines the provisions of the Russian Tax Code that govern the taxation of the not-for-profit organizations and identifies the issues associated with the VAT setting for grants and endowments. She also suggests which steps are to be taken to improve the legal base in order to foster the operation of the not-for-profit organizations that are currently found in Russia.
Classification-JEL:
Keywords: not-for-profit organizations, operations of the not-for-profit organizations, grants, endowments, taxation
Journal: Finansovyj žhurnal — Financial Journal
Pages: 143-150
Issue: 4
Year: 2010
Month: October
File-URL: http://finjournal-nifi.ru/images/FILES/Journal/Archive/2010/4/statii/100415.pdf
File-Format: Application/pdf
Handle: RePEc:fru:finjrn:100415:p:143-150