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Financial Analytics: Science and Experience
 

Taxation of non-commercial organizations of social and cultural sphere: foreign experience and Russian practice

Vol. 5, Iss. 2, JANUARY 2012

Available online: 13 January 2012

Subject Heading: Taxes and taxation

JEL Classification: 

Gabsatarova I.D. Senior teacher of department “Financial management”, Institute of Economics, Management and Law, Bugulma
in-ga2006@yandex.ru

In the article the analysis of specific features of the taxation of the noncommercial organizations is presented, a policy of some foreign countries concerning the taxation of establishments of socio-cultural sphere and the Russian approach to the taxation of such organizations are considered.

Keywords: taxation, tax, noncommercial organization

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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