Theoretical and methodological approaches to reforming the tax systemfor non-commercial organizations in Russia

Non-commercial organizations are organizations, which do not make extraction of profit the main objective of the activity and do not distribute their profit between participants. The main feature of non-commercial organizations distinguishing them from other managing subjects is the public character of activity. Non-commercial organizations, solving various social problems, play a considerable role in economy of the developed foreign countries due to the favourable legislative, economic and administrative conditions for successful growth and development that are created for them, various forms of support are carried out. In the Russian Federation the economic potential of non-commercial sector is not revealed yet. One of the reasons of the weak economic activity of non-commercial organizations is the imperfect system of their taxation. The existing system of taxation of non-commercial organizations in Russia is characterized by the absence of the system approach to taxation of non-commercial organizations, which creates a set of difficulties, both for noncommercial organizations and for donors and philanthropists; the inflow of means to the social sphere thereby is limited. Tax privileges for non-commercial organizations in Russia do not have a system character yet and are provided either for certain categories of taxpayers, or on separate types of tax. The article discusses the basic theoretical and methodical approaches to reforming the tax system for non-commercial organizations in Russia. Opinions of experts in the field of taxation are directed at modification of the existing system of taxation by increase in tax privileges and introduction of a new special mode for non-commercial organizations. Non-commercial organizations in Russia are offered to make use of the positive experience of foreign countries, in particular the experience of the USA including application of a sliding scale of rates of taxation for creation of new tax conditions, considering the specificity of all the categories of taxpayers and based on various approaches to definition of public advantage and the corresponding kinds of the performed activity. Directions of updating of the system of taxation of non-commercial organizations, based on ordering and streamlining of structure of tax preferences depending on kinds of non-commercial activity are offered. As the major factor of developing the focused noncommercial organizations socially the authors see the necessity of working out of the concept of taxation of non-commercial organizations, having defined its basic principles, problems, directions of development and ways of realization

Keywords

Authors

References