Monitoring and Analysis of the Effectiveness of State Support to Noncommercial Organizations in the Philanthropy Tax Regime (the Experience of Tatarstan)

Olga P. Doroshina ()
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Olga P. Doroshina: University of Management TISBI

Finansovyj žhurnal — Financial Journal, 2014, issue 3, 111-120

Abstract: In this article, the monitoring and analysis of the effectiveness of public support from CO NCO (social-oriented non-commercial organizations) at the philanthropy tax (tax exemptions) are implemented on the basis of research results related innovations taxation with CO NCOs to create a framework enabling environment activities. The monitoring methodology is aimed at evaluating the effectiveness of state support for the third sector, both from a CO NCOs and from the standpoint of the state. To assess the impact of innovations taxation with CO NCOs: in the context of CO NCO was analyzed time series of calculating the tax burden over the last three years, this category of taxpayers; but in the context of state estimation introduced innovations designed to identify the trend of tax revenues from CO NCO for the same period.

Keywords: taxation; noncommercial organizations; tax philanthropy; public support (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:140312:p:111-120

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