ІНСТИТУЦІОНАЛІЗАЦІЯ ГРОМАДЯНСЬКОГО СУСПІЛЬСТВА: ІНФОРМАЦІЙНО-ОБЛІКОВІ АСПЕКТИ

Abstract

The article examines the peculiarities of the institutionalization of civil society in Ukraine for accounting and analytical support of management and informing the public about solving socially important issues and problems. An attempt was made to theoretically substantiate the classifications of civil society organizations. Legal, functional, economic, structural and operational approaches to the classification of civil society organizations are analyzed. The current state and possibilities of creating civil society institutions of Ukraine are studied. The main approaches to defining public organizations according to normative acts are summarized in the article. Differences in the definition of civil society organizations according to national legislation and international norms and standards are indicated. The peculiarity of the interpretation of the term "non-profit organization" under the tax legislation of Ukraine as inclusion in the Register of non-profit organizations and the right to exemption from paying income tax was noted. According to international standards, non-profitability and institutional separation from the government are the primary characteristics of a civil society organization. A conclusion was made regarding the need to improve statistics, monitoring and accounting of civil society organizations. It is suggested to supplement the classification of civil society organizations on the basis of a functional approach to obtain data on the types of activities, the number of participants, income and expenses. The author proposed a classification of civil society organizations in Ukraine based on the requirements for the composition of their members, creation, special powers and functions. In order to obtain complete and reliable information about the state and development of civil society, we suggest introducing mandatory reporting by civil society organizations (institutes). It is important to ensure public access to such reporting, as well as the results of monitoring, evaluation, and expertise (audit) of the results of the activities of civil society organizations (institutes).