Abstract
National practice of charity taxation has been analyzed as well as problematic issues have been identified. Suggestions of improving charity taxation as an effective method of charity stimulation have been given. A number of issues which need further improvement have been identified after having performed an analysis of scientific literature. In particular, the main problems related to legal regulation of charity are follows: unclear, regulation of taxation and inconsistency control powers of state bodies, leads to the fact that most donors engaged in charitable activities are private. In addition, the low level of legal awareness, leads to massive corruption and aggressive use of any exemptions in the legislation purposes, primarily tax planning.Given suggestions will optimize charity taxation as the result it will harmonize conflicting interests and have mutual benefit both for the company and the state and society as a whole and will be one of steps to try to reduce stratification of society.
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