ON THE NECESSITY OF THE TAX REGULATION OF NON-PROFIT ORGANIZATIONS

Abstract

The current Russian system of regulating the activities of non-profit organizations in the tax area has evolved over the last twenty five years. Major changes have occurred under the influence of economic, political and social processes. The discussion about the need to provide tax incentives and the degree of preferential taxation of nonprofit organizations is conducted for a long time. In the article the author formulated approach to periodization of the tax system of regulation of non-profit organizations. A logic of the tax system of regulation of the nonprofit sector. As a result, the tax is determined tools and recommendations for its improvement.