AN IDENTIFICATION SYSTEM FOR NON-COMMERCIAL ORGANIZATIONS FOR TAX ADMINISTRATION PURPOSES
Political and economic changes occurring in Russia in the past decades caused the emergence of new legal forms and concepts including non-commercial organizations. The discussion of the need to improve the system of tax control over non-commercial organizations has been going on for a while. The pap...
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| Format: | Article |
| Language: | Russian |
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Government of the Russian Federation, Financial University
2017-10-01
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| Series: | Финансы: теория и практика |
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| Online Access: | https://financetp.fa.ru/jour/article/view/255 |
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| _version_ | 1849411692101894144 |
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| author | A. V Gryshchenko |
| author_facet | A. V Gryshchenko |
| author_sort | A. V Gryshchenko |
| collection | DOAJ |
| description | Political and economic changes occurring in Russia in the past decades caused the emergence of new legal forms and concepts including non-commercial organizations. The discussion of the need to improve the system of tax control over non-commercial organizations has been going on for a while. The paper analyzes the national legislation concerning non-commercial organizations and makes a conclusion that at present an effective system of identifying non-commercial organizations for the purposes of tax administration does not exist. The financial statements of non-commercial organizations based on the SPARK database have been studied; a system of identification of non-commercial organizations through the unification of legal forms of non-commercial organizations and bringing the latter to a finite number of types: conventionally profitless non-commercial and profitable non-commercial organizations are proposed. |
| format | Article |
| id | doaj-art-fe71112ed7e94faa80ecfed2af1d7a44 |
| institution | Kabale University |
| issn | 2587-5671 2587-7089 |
| language | Russian |
| publishDate | 2017-10-01 |
| publisher | Government of the Russian Federation, Financial University |
| record_format | Article |
| series | Финансы: теория и практика |
| spelling | doaj-art-fe71112ed7e94faa80ecfed2af1d7a442025-08-20T03:34:41ZrusGovernment of the Russian Federation, Financial UniversityФинансы: теория и практика2587-56712587-70892017-10-0120112112810.26794/2587-5671-2016-20-1-121-128292AN IDENTIFICATION SYSTEM FOR NON-COMMERCIAL ORGANIZATIONS FOR TAX ADMINISTRATION PURPOSESA. V Gryshchenko0Financial UniversityPolitical and economic changes occurring in Russia in the past decades caused the emergence of new legal forms and concepts including non-commercial organizations. The discussion of the need to improve the system of tax control over non-commercial organizations has been going on for a while. The paper analyzes the national legislation concerning non-commercial organizations and makes a conclusion that at present an effective system of identifying non-commercial organizations for the purposes of tax administration does not exist. The financial statements of non-commercial organizations based on the SPARK database have been studied; a system of identification of non-commercial organizations through the unification of legal forms of non-commercial organizations and bringing the latter to a finite number of types: conventionally profitless non-commercial and profitable non-commercial organizations are proposed.https://financetp.fa.ru/jour/article/view/255non-commercial organizationsidentification systemtax administrationtax identificationtax audit |
| spellingShingle | A. V Gryshchenko AN IDENTIFICATION SYSTEM FOR NON-COMMERCIAL ORGANIZATIONS FOR TAX ADMINISTRATION PURPOSES Финансы: теория и практика non-commercial organizations identification system tax administration tax identification tax audit |
| title | AN IDENTIFICATION SYSTEM FOR NON-COMMERCIAL ORGANIZATIONS FOR TAX ADMINISTRATION PURPOSES |
| title_full | AN IDENTIFICATION SYSTEM FOR NON-COMMERCIAL ORGANIZATIONS FOR TAX ADMINISTRATION PURPOSES |
| title_fullStr | AN IDENTIFICATION SYSTEM FOR NON-COMMERCIAL ORGANIZATIONS FOR TAX ADMINISTRATION PURPOSES |
| title_full_unstemmed | AN IDENTIFICATION SYSTEM FOR NON-COMMERCIAL ORGANIZATIONS FOR TAX ADMINISTRATION PURPOSES |
| title_short | AN IDENTIFICATION SYSTEM FOR NON-COMMERCIAL ORGANIZATIONS FOR TAX ADMINISTRATION PURPOSES |
| title_sort | identification system for non commercial organizations for tax administration purposes |
| topic | non-commercial organizations identification system tax administration tax identification tax audit |
| url | https://financetp.fa.ru/jour/article/view/255 |
| work_keys_str_mv | AT avgryshchenko anidentificationsystemfornoncommercialorganizationsfortaxadministrationpurposes AT avgryshchenko identificationsystemfornoncommercialorganizationsfortaxadministrationpurposes |