Development of tax incentives for non-profit organizations

Abstract

The subject of the study is to identify possible ways to develop tax incentives for non-profit organizations in Russia. The author focuses on the important role of non-profit organizations in the economic development of the country and the provision of social services to society, improving the quality of life of various segments of the population. This paper examines the theoretical aspects of the functioning of NPOs and their taxation system, analyzes the dynamics of existing and newly created NPOs and the factors influencing it; identifies the main problems in the application of the norms of the Tax Code of the Russian Federation that complicate the activities of non-profit organizations, as well as existing gaps in legislation that cause contradictions in tax practice. A special place in the scientific research is occupied by the development of possible options for reforming existing regulatory legal acts in the field of taxation to stimulate the development of the domestic non-profit sector. Based on the results of the work, a conclusion is made about the inconsistency of tax legislation and the presence of administrative barriers that hinder the development of the non-profit sector in Russia. According to the author, the proposals formulated in this scientific article on changing legislation can be applied in practice and are designed to improve the existing conditions for the functioning of non-profit organizations in Russia, to create additional tax incentives for the development of the non-profit sector in our country.