Подходы К Налогообложению Некоммерческих Организаций Во Франции и Выводы Для России (Approaches to Taxation of Non-Profit Organizations in France and Implications for Russia)

72 Pages Posted: 26 Jun 2014 Last revised: 3 Mar 2015

See all articles by Maria V Kazakova

Maria V Kazakova

Gaidar Institute for Economic Policy; Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Institute of Applied Economic Research

Date Written: June 5, 2014

Abstract

Russian Abstract: В настоящей работе описаны основные правила, а также некоторые детали налогового режима, применимого к НКО их донорам во Франции, дана оценка проблемных моментов их использования, определены инструменты, которые используются в рамках налогового режима для сокращения возможностей злоупотреблений, и целесообразность их адаптации в российской налоговой системе. По итогам анализа сформулированы предложения по совершенствованию законодательства РФ в области налогообложения некоммерческих организаций.

English 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.

Note: Downloadable document is in Russian.

Keywords: Taxation of non-commercial organizations, Non-commercial organizations, Nonprofit organizations, Non-for-profit organizations, Charitable organizations, Corporate tax, Taxation, Income taxation of organizations

Suggested Citation

Kazakova, Maria V, Подходы К Налогообложению Некоммерческих Организаций Во Франции и Выводы Для России (Approaches to Taxation of Non-Profit Organizations in France and Implications for Russia) (June 5, 2014). Available at SSRN: https://ssrn.com/abstract=2458969 or http://dx.doi.org/10.2139/ssrn.2458969

Maria V Kazakova (Contact Author)

Gaidar Institute for Economic Policy ( email )

3-5 Gazetny Lane
Moscow, 125009
Russia

Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Institute of Applied Economic Research ( email )

Russia

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