Theoretical and practical aspects of the tax regulation of activity non-profit organizations

Grishchenko А.V., Chief Editor, certified auditor Russian Finance Ministry, Associate Professor of «Financial Management and Financial Law»,MGUU Moscow Government
The voluntary sector plays an important role in social and economic life of the country, speaking different source of social innovation. The crisis of 2008–2009 and the decline in GDP in the 2015–2016 biennium. demonstrated that Russia is at a new, difficult phase of economic and social development. The current Russian system of regulating the activities of non-profit organizations in the tax area has evolved over the last twenty five years. Major changes have occurred under the influence of economic, political and social processes. The discussion about the need to provide tax incentives and the degree of preferential taxation of nonprofit organizations is conducted for a long time. In the article the author formulated approach to periodization of the tax system of regulation of non-profit organizations. A logic of the tax system of regulation of the nonprofit sector.

Keywords: tax regulation, the non-profit sector, non-profit organizations, development tax control, administration.

 

Non-profit organizations – taxation and accounting i№ 2017: report on the targeted use of funds, including socially oriented non-profit organizations

Semenihin V.V., head «Ekspertbyuro Semenikhina», Certified auditor Russian Finance Ministry,Corresponding Member of the International Academy MANEB
The structure of the annual accounting (financial) statements of non-profit organizations, including socially-oriented, includes a report on the targeted use of funds. On completing this form, and reports will be discussed in this paper.
Keywords: NGO, NGO statements, socially-oriented NGOs, the report on the targeted use.

 

Bringing a foreign employee to work in the non-profit organization

Grishchenko J. I., Ph. D., assistant professor of financial management Financial University under the Government of the Russian Federation
Abstract: Non-profit organizations for the implementation of statutory activities can attract foreign workers. In accordance with Russian legislation, the employment of foreign workers due to a number of features that are associated with migration accounting and other restrictions that are disclosed in detail in this article.

Keywords: non-profit organization, a foreign worker visa, patent.

 

Innovations in non-profit organizations (NGOS) in Russia

Kulkova V.Yu., Volga Region State Academy of Physical Culture, Sport and Tourism (Kazan), Professor, Socio-economic and humanities department, Doctor of Economic Sciences
The article deals with the positioning of innovation in the activities of non-profit organizations in Russia. In particular, it describes the innovation process in the non-profit organizations with phases (stages) of the release; designated and described the stages of the formation of NGOs in the Russian innovation infrastructure.

Keywords: non-profit organizations, innovation in the nonprofit sector, the process of innovation in nonprofit organizations, stages of formation of innovation infrastructure.

Non-profit organizations in the field of archives: planning of operations of state (municipal) institutions
Tarasova M. V., PhD in sociology, a Senior Researcher, Laboratory of Innovative Technologies and Economic Support of Archives Management, the All-Russian Scientific and Research Institute of Archives and Records Management, Moscow
The article contains analysis of planning in the state (municipal) archival institutions of the Russian Federation. There are characterized strategic and tactical planning, especially developed programs and projects and methods of their realization. The represented experience could be favored for management authorities of state non-profit organizations.

Keywords: state (municipal) institution, archival work, strategic target, tactical objective, annual plan.

 

Some of the possibility of implementation of internal control express social projects

Hananashvili N. L., Candidate of Legal Sciences
One of the productive activities’ forms of socially oriented non-profit organizations is the development and implementation of social projects. In modern Russian practice methodologically correct meaningful control over the socio-project activities (both external and internal), almost non-existent. At the same time without the appropriate tools quality of project implementation remains, essentially, on the one hand, not studied, «unknown» level, on the other hand, many examples that known to the author of this article suggest that the level of a significant number of projects is very weak, as low and the level of social and social projecting culture in general. In the presentation examines a quite narrow aspect of project activities – internal monitoring of social project; thus as the immediate object of the description is taken the tool for express-survey of the project actors (staff). Since the number of positions is represented to the author of the backbone, with some work, this tool can be used to obtain information from other stakeholder groups, for example, from beneficiaries.

Keywords: social project, project management, internal monitoring, express-survey.

 

Criminal liability for illegal entity (establishment, reorganization) legal entity or illegal use of this document for

Avdeev VV, Consultant for Taxes and Levies
The subject of this material are the norms of the Criminal Code of the Russian Federation, fixing responsibility for illegal formation (creation, reorganization) of the legal entity and the illegal use of the documents for this.

Keywords: responsibility, establishment, reorganization of a legal entity, the illegal use of documents.