Approaches to Taxation of Non-Profit Organizations in France and Implications for Russia

Maria Kazakova

Published Papers from Russian Presidential Academy of National Economy and Public Administration

Abstract: This paper describes the basic rules as well as some details of tax treatment applicable to non-commercial organizations and their donors in France, assesses problematic issues of their use and identifies the instruments used as part of the tax treatment to reduce the possibilities of abuse and the advisability of adapting them in the Russian tax system. Based on the results of the analysis, proposals are formulated on the improvement of legislation of the Russian Federation in the area of taxation of non-commercial organizations.

Keywords: Taxation of non-commercial organizations; Non-commercial organizations; Nonprofit organizations; Non-for-profit organizations; Charitable organizations; Corporate tax; Taxation; Income taxation of organizations; Taxation of non-commercial organizations; Non-commercial organizations; Nonprofit organizations; Non-for-profit organizations; Charitable organizations; Corporate tax; Taxation; Income taxation of organizations (search for similar items in EconPapers)
Pages: 72 pages
Date: 2014-06
New Economics Papers: this item is included in nep-acc, nep-cis and nep-pub
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Working Paper: Approaches to Taxation of Non-Profit Organizations in France and Implications for Russia (2014)
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Persistent link: https://EconPapers.repec.org/RePEc:rnp:ppaper:r90224

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