Налогообложение некоммерческого сектора: проблемы и новации в 2015 г.

Abstract

The variety of forms of NCOs and activities, the availability of different methods and sources of their financial support, changing legislation and other circumstances of the im-plementation of NGO activities are prerequisites that the taxation of non-profit organiza-tions do not cease to be relevant. The paper describes some peculiarities of taxation of NGOs, business structures in the field of their charities. Based on current tax law changes 2015. Describes the problems NGOs and provides a brief overview of the status of this field at the moment in Russia and the Republic of Tatarstan.