Working papers N 108 (press-release)

Authors: S. Sinelnikov-Murylev, I. Trunin (team leader), M. Goldin, G. Ilyasova, R. Conrad, N. Kornienko, T. Malinina, I. Tolmacheva, E. Shkrebela. Problems of taxation of non-commercial organizations in Russia

The authors made an attempt to analyse a wide scope of issues connected with the tax position of non-commercial organizations. In the book they describe the policy of a number of foreign countries regarding taxation of non-commercial organizations and peculiarities of the Russian approach to the taxation of such organizations. Certain recommendations are made on improving the Russian legislation in this sphere.