Home  Journals  Finance and Credit  32(464) - 2011 August

Formation of model socially-effective system of the taxation of the noncommercial organizations in the Russian Federation

Available online: 1 September 2011

Subject Heading: Taxation

JEL Classification: 

The tax policy of the Russian Federation concerning noncommercial sector is focused on support of the noncommercial organizations which are carrying out the activity in socially-significant areas. The tool of realization of tax policy is granting to the noncommercial organizations (NKO) additional tax privileges. Such approach doesn't carry conceptual character and demands updating.
     Authors offer the approach to reforming of system of the taxation of the noncommercial organizations by creation of model of socially-effective system of taxation NКО on the basis of developed multicriterial to the classification putting in dependence level of tax loading from kinds and scales of socially useful activity NКО.

Keywords: non-commercial organizations, socially-effective system of the taxation

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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