The Consequences of Tax Preferential Treatment in Promotion of Cooperation of Business and Socially-Oriented Non-Profit Organizations and their Assessment
The paper assesses the consequences of tax preferential treatment and elimination of tax “discrimination” of business-structures for motivation of inter-sector partnership with socially-oriented non-profit organizations (SO NPO). In order to assess this motivation the author analyzes the interest of commercial structures and entrepreneurs in NPO, including necessity of improving of taxation in this sphere, as well as the impact of the elements of Russian tax system on efficiency and prospects of non-commercial sector development.