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МЕЦЕНАТСКАЯ ДЕЯТЕЛЬНОСТЬ СКВОЗЬ ПРИЗМУ ГОСУДАРСТВЕННОЙ ПОДДЕРЖКИ // Philanthropic Activity through the Prism of the State Support

Author

Listed:
  • M. Pinskaya R.

    (Financial University)

  • AKRAM Ivanov

    (Moscow Research Finance Institute of Ministry of Finance of Russia)

  • М. Пинская Р.

    (Финансовый университет)

  • А. Иванов

    (Центр налоговой политики НИФИ Минфина России)

Abstract

The paper analyzes the promotion of philanthropy by the state. Factors that influence philanthropic activities and their expansion are examined. The purpose of the research was to summarize the tools used by the government to support philanthropic activities, identify their flaws and develop recommendations for improving the state preferences. The difference in the legal regulation of philanthropic and charitable activities is shown. The classification of tax incentives contributing to the development of philanthropic activities is made and their shortcomings are revealed, which made it possible to develop recommendations for improving tax privileges for the value-added tax, corporate profit tax and personal income tax. The recommendations of philathropic activity can be used by federal and regional authorities as well as local administrations in the development of statutory legal instruments related to improvement of the state support and expansion of the philanthropic activities. It is concluded that when the direct government funding of philanthropic activities is shrinking the expansion of the state support channels should be carried out using indirect tax tools. Предметом анализа является государственное стимулирование меценатства. Объектом исследования выступают факторы, оказывающие влияние на поддержание и преумножение меценатской деятельности. Цели статьи - обобщение инструментов государственной поддержки меценатской деятельности, выявление их недостатков и разработка рекомендаций по совершенствованию государственных преференций. Показаны отличия правового регулирования меценатской и благотворительной деятельности. Разработанные рекомендации по стимулированию меценарской деятельности могут применяться органами государственной власти федерального и регионального уровня, органами местного самоуправления при разработке нормативных правовых актов по совершенствованию государственной поддержки и преумножения меценатской деятельности. Сделан вывод о том, что в условиях сокращения прямого государственного финансирования меценатской деятельности расширение каналов государственной поддержки следует осуществлять за счет косвенных налоговых инструментов.

Suggested Citation

  • M. Pinskaya R. & AKRAM Ivanov & М. Пинская Р. & А. Иванов, 2016. "МЕЦЕНАТСКАЯ ДЕЯТЕЛЬНОСТЬ СКВОЗЬ ПРИЗМУ ГОСУДАРСТВЕННОЙ ПОДДЕРЖКИ // Philanthropic Activity through the Prism of the State Support," Экономика. Налоги. Право // Economics, taxes & law, ФГОБУ "Финансовый университет при Правительстве Российской Федерации" // Financial University under The Government of Russian Federation, vol. 9(6), pages 102-110.
    • Handle: RePEc:scn:econom:y:2016:i:6:p:102-110
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