Template-Type: ReDIF-Article 1.0
Author-Name: Olga P. Doroshina
Author-Email: okostinatisbi@yandex.ru
Author-Workplace-Name: University of Management TISBI
Title: Monitoring and Analysis of the Effectiveness of State Support to Noncommercial Organizations in the Philanthropy Tax Regime (the Experience of Tatarstan)
Abstract: In this article, the monitoring and analysis of the effectiveness of public support from CO NCO (social-oriented non-commercial organizations) at the philanthropy tax (tax exemptions) are implemented on the basis of research results related innovations taxation with CO NCOs to create a framework enabling environment activities. The monitoring methodology is aimed at evaluating the effectiveness of state support for the third sector, both from a CO NCOs and from the standpoint of the state. To assess the impact of innovations taxation with CO NCOs: in the context of CO NCO was analyzed time series of calculating the tax burden over the last three years, this category of taxpayers; but in the context of state estimation introduced innovations designed to identify the trend of tax revenues from CO NCO for the same period.
Classification-JEL:
Keywords: taxation, noncommercial organizations, tax philanthropy, public support
Journal: Finansovyj žhurnal — Financial Journal
Pages: 111-120
Issue: 3
Year: 2014
Month: September
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2014/3/12-3_2014.pdf
File-Format: Application/pdf
Handle: RePEc:fru:finjrn:140312:p:111-120