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Monitoring and Analysis of the Effectiveness of State Support to Noncommercial Organizations in the Philanthropy Tax Regime (the Experience of Tatarstan)

Author

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  • Olga P. Doroshina

    (University of Management TISBI)

Abstract

In this article, the monitoring and analysis of the effectiveness of public support from CO NCO (social-oriented non-commercial organizations) at the philanthropy tax (tax exemptions) are implemented on the basis of research results related innovations taxation with CO NCOs to create a framework enabling environment activities. The monitoring methodology is aimed at evaluating the effectiveness of state support for the third sector, both from a CO NCOs and from the standpoint of the state. To assess the impact of innovations taxation with CO NCOs: in the context of CO NCO was analyzed time series of calculating the tax burden over the last three years, this category of taxpayers; but in the context of state estimation introduced innovations designed to identify the trend of tax revenues from CO NCO for the same period.

Suggested Citation

  • Olga P. Doroshina, 2014. "Monitoring and Analysis of the Effectiveness of State Support to Noncommercial Organizations in the Philanthropy Tax Regime (the Experience of Tatarstan)," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 111-120, September.
    • Handle: RePEc:fru:finjrn:140312:p:111-120
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