PROBLEMS OF TAXATION OF PUBLIC ORGANIZATIONS
The article substantiates recommendations on improving the tax mechanism for regulating the activities ofpublic organizations as a special group of tax payers, the problems in the activities ofpublic organizations in the Russian Federation with the use of economic and statistical, etc. are investigated methods of scientific cognition. The allocation ofpublic organizations into a separate category of taxpayers is also justified. The inconsistency of legislation on the composition of the organizational and legalform ofpublic 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 metfor the size of the organization, as well as with respect to conducting income-generating activities, to exclude trade union organizations and political parties from public organizations.