Problems of taxation of public organizations

Abstract

The article substantiates recommendations on improving the tax mechanism for regulating the activities of public organizations as a special group of tax payers, the problems in the activities of public organizations in the Russian Federation with the use of economic and statistical, etc. are investigated methods of scientific cognition. The allocation of public organizations into a separate category of taxpayers is also justified. The inconsistency of legislation on the composition of the organizational and legal form of public organizations has been established. The contradiction between the general nature of activities and the insufficiency of sources of their financing through membership fees and donations has been revealed. Conclusions are drawn about the need to exempt public organizations from tax payments, to lower the rates of social insurance contributions if the established conditions are met for the size of the organization, as well as with respect to conducting incomegenerating activities, to exclude trade union organizations and political parties from public organizations.