PHILANTHRPY AND ITS ROLE IN FORMING CIVIL SOCIETY IN RUSSIAN FEDERATION

The institution of philanthropy is an important part of any civil society. The article provides definition of a charity institution and stresses the important role of legislation in the development of philanthropy. Legislation in the field of philanthropy in the Russian Federation, including mainleg...

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Bibliographic Details
Published in:Модернизация, инновация, развитие
Main Author: V. R. Goryatcheva
Format: Article
Language:English
Published: School of Public Administration of Lomonosov Moscow State University 2016-11-01
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Online Access:https://www.mir-nayka.com/jour/article/view/461
Description
Summary:The institution of philanthropy is an important part of any civil society. The article provides definition of a charity institution and stresses the important role of legislation in the development of philanthropy. Legislation in the field of philanthropy in the Russian Federation, including mainlegal acts and the taxation system of non-governmental non-commercial organizations, are discussed. Essential tax deductions for charitable work lead to the emergence of patterns of tax evasion, including withdrawal of funds to offshore areas.
ISSN:2079-4665
2411-796X