scholarly journals Characteristics and stereotypes of shadow charity in the conditions of modern socio-culture

2021 ◽  
Author(s):  
Д.А. Бистяйкина ◽  
Е.Н. Касаркина ◽  
Т.В. Соловьева
Keyword(s):  
Social Services ◽  
Informal Economy ◽  
Swot Analysis ◽  
Russian Society ◽  
State Control ◽  
Rational Analysis ◽  
Charitable Organizations ◽  
Non Profit ◽  
Charity Organization ◽  
Charitable Activities

Актуальность статьи обусловлена проблемой теневой благотворительности ставшей достаточно распространенным явлением и серьезной проблемой для легальных некоммерческих и благотворительных организаций. Цель статьи заключается в изучении предпосылок теневой благотворительности и разработки рекомендаций к решению проблемы неформальной экономики, находящейся вне государственного контроля. Авторами с помощью SWOT-анализа осуществлен комплексный подход к рациональному анализу благотворительной деятельности, комплексу мер и мероприятий, направленных на управление процессом поступления пожертвований путем изучения сильных и слабых сторон организации благотворительности, а также внешних возможностей и угроз организации теневой и легальной благотворительной деятельности. Раскрыты характеристика и стереотипы теневой благотворительности в условиях современной социокультуры. Классифицированы факторы, детерминирующие включение благотворительной деятельности в социальную работу. Предложены рекомендации к решению проблемы теневой благотворительности в современном российском обществе. Обоснованы стереотипы благотворительной деятельности и их актуальность в современной России. Статья предназначена для специалистов сферы социального обслуживания, здравоохранения, экономики, образования, исследователей, студентов. The relevance of the article is due to the problem of shadow charity, which has become a fairly common phenomenon and a serious problem for legal non-profit and charitable organizations. The purpose of the article is to study the prerequisites of shadow charity and develop recommendations for solving the problem of the informal economy that is outside of state control. The authors, using SWOT analysis, implemented a comprehensive approach to the rational analysis of charitable activities, a set of measures and measures aimed at managing the process of receiving donations by studying the strengths and weaknesses of the charity organization, as well as external opportunities and threats to the organization of shadow and legal charitable activities. The characteristics and stereotypes of shadow charity in the conditions of modern socioculture are revealed. The factors determining the inclusion of charitable activities in social work are classified. Recommendations for solving the problem of shadow charity in modern Russian society are proposed, stereotypes of charitable activity and their relevance in modern Russia are substantiated. The article is intended for specialists in the field of social services, healthcare, economics, education, researchers, students.

scholarly journals Social Potential of Non-Profi t Organizations

2021 ◽  
pp. 80-100
Author(s):  
V. M. NOVIKOV
Keyword(s):  
Large Scale ◽  
The State ◽  
Charitable Organizations ◽  
Specific Content ◽  
Non Profit ◽  
Regional Administration ◽  
Wide Range ◽  
Non Profit Organizations ◽  
Definition Of ◽  
Charitable Activities

There is a steady trend in the wide range of literature on the study of institutions: the definition of theoretical judgments often does not coincide and is not combined with the definition of general connections and patterns, which leads to ignoring the principle of systematic analysis of socio-economic processes. Indirectly, this means the priority of the random (individual) over the whole and general. Meanwhile, the concept of an institution correlates with the specific content of a phenomenon or process and is supplemented by a generalized and systematic approach. The study of such an urgent problem of the market economy as institutional choice through non-profit organizations requires the extension of the analysis not only to governmental but also to non-governmental structures, which are an element of the whole. In this regard, the article provides a historical overview of the development of nonprofit organizations and charitable activities as a large-scale social phenomenon, which made it possible to draw attention to the possibility of using the experience of past years for the purposeful organization of non-state institutions of charity, including by improving social partnerships. Analysis of the current state of non-profit organizations in Ukraine, despite the growth in their number, shows a decrease in the volume of charitable activities. In recent years, the country has taken certain steps to improve charity. However, this is not enough. The institutional environment for philanthropy needs to be improved. The solution to this problem is possible with the active influence of the state on the management of non-commercial activities. Improving the tools of functioning, financing, as well as increasing attention to the development of statistics in this area of activity is considered relevant. In this regard, the purpose of the article is to identify pressing issues and ways to improve charitable organizations. The solution to this problem is possible with the active influence of the state on the management of non-profit activities. The development of the institutional framework of the nonprofit sector of the economy means the improvement of financial reporting, greater openness of charitable organizations, streamlining of their legal relations, liberalized taxation and strengthened control over the activities of non-profit organizations. The article pays special attention to the problem of accumulation and distribution of charitable funds. The potential of charitable organizations can be expanded by shifting the focus of their regulation away from predominantly corporate to regional administration, which increases the importance of the institution of partnership in the development of charity. The article uses historical and logical methods, which allowed to study the formation and development of non-profit organizations in the evolutionary aspect.

scholarly journals The charitable activities as the basis of the social work

2020 ◽  
Keyword(s):  
Social Work ◽  
Social Workers ◽  
Social Services ◽  
Rural Areas ◽  
The Elderly ◽  
Social Program ◽  
Job Descriptions ◽  
Charitable Organizations ◽  
Internally Displaced ◽  
Charitable Activities

The growth in the number of the country’s charitable organizations, transformation of one-time humanitarian actions (charity) into regular social work with veterans of the Russian-Ukrainian war (since 2014) and internally displaced persons from Donbas, the Autonomous Republic of Crimea have put on the agenda a study of the relationship between charitable activities and social work. The expansion of social work aimed at the elderly, which is often performed by the employees of territorial centers of social services beyond their job descriptions, also determines the relevance of this topic. The task of the study was to substantiate the place of charity in social work, based on the analysis of the activities of the Ukrainian charitable foundations, and employees of six territorial centers of social services in Kharkiv region. It was found that the All-Ukrainian social program “Home Care” of the International Charitable Foundation “Caritas Ukraine” represents social work with people who are not clients of territorial centers of social services. The Regional Landscape Park “Feldman Ecopark” (the flagship project of the International Charitable Foundation “Aleksandr Feldman Foundation”) is often used for social work, particularly with the elderly. It has been substantiated that the charitable activity of these foundations creates conditions for conducting systematic daily social work, in particular, with the elderly. The results of the expert survey of 16 social workers and 21 social workers of the territorial centers of social services of Bohodukhiv, Izium, Krasnokutsk, Lozova, Chuguiv, and Kharkiv districts of Kharkiv region show that charity occupies the leading place in their activities, creating conditions for social work. Charitable activities such as volunteering, social services of public/charitable organizations for the elderly are rightly regarded by experts as social work. The types of social work with the elderly in rural areas, carried out in spare time, such as helping in vegetable gardens, nature rides (in particular, to Feldman Ecopark), group communication on topical issues are referred by the experts to charitable activities. There is a partial overlapping of the subject areas of social work and charity, as well as a common goal – to help. Social workers and officials of the territorial centers of social services in Kharkiv region, performing daily social work with the elderly, often carry out charitable activities, too. It has been proved that charity helps to increase the efficiency of social work, solving many social problems of the territorial community.

scholarly journals SOME ASPECTS OF ACCOUNTING AND TAXATION IN THE CROWDFUNDING FIELD OF ACTIVITY

2019 ◽  
Vol 14 (3) ◽  
pp. 149-154
Author(s):  
Ангелина Дятлова ◽  
Angelina Dyatlova ◽  
Гузалия Клычова ◽  
Guzaliya Klychova
Keyword(s):  
The State ◽  
Economic Life ◽  
Charitable Organizations ◽  
Non Profit ◽  
Investment Projects ◽  
Significant Interest ◽  
Provision Of Services ◽  
State Registration ◽  
Charitable Activities ◽  
Tax Accounting

This article provides a brief description of the crowdfunding sphere of activity and the procedure for its formation, its main types, ways of involving money in this sphere of activity, it offers standard records of facts of economic life in accounting and tax accounting, methods of generating funds for charitable investment projects and features of tax calculations in each of them (donation, donation, provision of services, loans, sale of shares, investments). Crowdfunding is a concept of foreign origin. This is essentially the totality of all types of non-profit charitable activities to raise funds in the form of investments for various purposes according to the agreement. The main principles of these types of activities are the attraction of sponsorship funds free of charge, the targeted use of funds, confidentiality, reliability and responsibility of the sponsored person to investors of funds. At the same time, the functioning of sponsored charitable organizations should be carried out on the basis of existing regulatory legal acts in terms of their state registration, accounting and tax calculations and other areas. Understanding the nature of crowdfunding, their development, procedures for the formation of crowdfunding formations (or entities, organizations, companies and other concepts), the effectiveness of this field of activity, the rules of settlement relationships between participants of crowdfunding companies with the state and their reflection in accounting and tax accounting currently cause significant interest in charity organizations.

scholarly journals DEVELOPMENT OF CHARITY BASED ON TAX INCENTIVES: REVIEW OF FOREIGN PRACTICE

2020 ◽  
pp. 75-80
Author(s):  
Anton Gorsky ◽  
Keyword(s):  
Financial Incentives ◽  
Well Being ◽  
Tax Incentives ◽  
Tax Credits ◽  
Charitable Organizations ◽  
Socially Responsible ◽  
Non Profit ◽  
Domestic Legislation ◽  
Effective Use ◽  
Charitable Activities

Many countries recognize the important and significant role of the non-profit sector in building a strong, caring, socially responsible society, as well as in promoting employment, well-being and economic growth. Many non-profit organizations focus on charitable projects. Research shows that the provision of tax incentives or corresponding tax credits and deductions to such organizations (and their donors) encourages the development of charitable activities and provides its participants not only with effective use of funds, but also with financial incentives from the state. The article discusses some practical aspects that reflect the development of charitable activities based on tax incentives, credits and deductions for donors and charitable organizations. The author analyzes the approaches of the countries of Europe, North and South America, as well as the Russian Federation in the application of tax mechanisms for private and corporate charity. It is concluded that, despite the fact that charitable foundations, acting as intermediaries between the donor and the recipient and making efforts to accumulate funds and their targeted distribution, often cannot expand their field of activity just because domestic legislation does not promote the development of a particular type of activity. Therefore, in the near future, in the absence of changes in the current regulatory legal support, the charitable activities of foundations will not be developed, and the charity itself will not receive a reputation boost.

scholarly journals Characteristics of shadow economy in stagnation era in USSR

2020 ◽  
Vol 2020 (1) ◽  
pp. 65-70
Author(s):  
Ilia Valerievich Mametev
Keyword(s):  
Soviet Union ◽  
Shadow Economy ◽  
Russian Society ◽  
State Control ◽  
Illegal Activity ◽  
The Public ◽  
Goods And Services ◽  
The Soviet Union ◽  
Public Consciousness ◽  
The 1960S

The article focuses on the problems of shadow economy, such as the illegal activity, as well as a legal activity hidden from the state control, which became an integral part of the life of the Soviet Union in the period of stagnation. The development of the shadow sector was connected, first of all, with the inability of the command-administrative system to take into account the demands of the population for certain goods and services. There have been examined prerequisites for the emergence of the shadow economy and the stages of its development in the society that built communism in the 1960s–1980s. The shadow economy contributed to the growth of corruption and criminalization, initiated the racket in the 1990s and significantly affected the public consciousness of the Soviet citizens and, later, the mentality of modern Russian society

scholarly journals DYNAMICS OF DEVELOPMENT OF CIVIL SOCIETY AND THE NON-PROFIT SECTOR IN THE THREE SIBERIAN REGIONS (BASED ON EXPERT EVALUATIONS)

2020 ◽  
Vol 3 (3) ◽  
pp. 13-34
Author(s):  
Daria A. Omelchenko ◽  
Svetlana G. Maximova ◽  
Oksana E. Noyanzina
Keyword(s):  
Civil Society ◽  
Social Services ◽  
Social Issues ◽  
Federal District ◽  
Social Needs ◽  
Actual State ◽  
Novosibirsk Oblast ◽  
Non Profit ◽  
Border Regions ◽  
The Republic

Contemporary Russian social policy is marked by intensive development of state-public partnership as an important instrument for identifying and responding to social issues, improving quality of social services, protecting rights and freedoms of the Russian citizens. Shouldering some of the state functions on the provision of social services, organization of socially significant events and activities, NPOs are often more efficient and effective, they react faster on social needs and provide population with opportunities to participate in resolution of their problems and change their lives for the better way. The analysis of dynamic characteristics of civil society, fulfilled by the authors on the base of expert evaluations in the three border regions of the Siberian federal district (the Altai region, the Novosibirsk oblast, the Republic of Altai, n = 180), allowed to reveal their structure and relationships with peculiarities of the functioning and interaction with other NPOs and governmental bodies at different levels. Our findings suggest that processes in civil society are strongly interconnected, and that the assessment of their actual state and dynamics is very subjective, affected by professional experience and peculiarities of expert organization.

Social Entrepreneurship as an Innovative Form of Business

2021 ◽  
Author(s):  
Natalia Borscheva ◽  
Yulia Fedorova ◽  
Lyubov Zasova ◽  
Guzal Islamova ◽  
Ksenia Borscheva
Keyword(s):  
Social Entrepreneurship ◽  
Social Problems ◽  
Well Being ◽  
Social Entrepreneurs ◽  
Non Profit ◽  
Goods And Services ◽  
Social Innovations ◽  
Characteristic Features ◽  
Legal Forms ◽  
Charitable Activities

Abstract As a result of the conducted research, the main approaches to the study of social entrepreneurship, its characteristic features and differences from charitable activities, traditional business and the activities of non-profit organizations were identified. The important role of social entrepreneurs - leaders who take risks and find innovative opportunities for combining resources to solve social problems and create social value is determined. The main approaches to the development of organizational and legal forms of social entrepreneurship implemented in different countries are highlighted. The analysis of foreign experience has shown that in the conditions of globalization, social entrepreneurship has covered all countries, and in many countries, it has already become a full-fledged economic institution. The emergence and development of social entrepreneurship not only makes it possible to increase the level of accessibility of consumption of goods and services, but also contributes to the mitigation or even solution of many existing social problems through the introduction of social innovations, which leads to an increase in the level of well-being of the population.

scholarly journals Determinants of Social Entrepreneurship in Ukraine

2019 ◽  
Vol 67 ◽  
pp. 06017
Author(s):  
Nataliia Gavkalova ◽  
Oleg Amosov ◽  
Alona Zolenko ◽  
Iryna Sierova
Keyword(s):  
Social Entrepreneurship ◽  
Associated Factors ◽  
Swot Analysis ◽  
Third Sector ◽  
The Political ◽  
Regional Economies ◽  
Legal Environment ◽  
Non Profit ◽  
Holistic Approaches ◽  
Current State

The high importance of social entrepreneurship for the development of national and regional economies is widely recognized. This article contributes to the emerging theoretical discourse of social entrepreneurship by explicating the representatives of different schools. Social entrepreneurship occupies a third sector between the private sector of the economy and the non-profit sector as it aims to solve social problems. Social entrepreneurship functions as an organization that selfsustains at the expense of the innovative organization of its core business. The article suggests holistic approaches to entrepreneurship research based on entrepreneur-associated factors, characteristics of the political and legal environment. These determinants can have direct or indirect influences on entrepreneurial processes mandatory for the development of social entrepreneurship. To determine the strengths and weaknesses of the development of social entrepreneurship in Ukraine, as well as its opportunities and threats, the SWOT analysis was carried out. The actions required to improve the current state of social entrepreneurship were justified. The detection of threats and opportunities has made it possible to identify priorities for the development of social entrepreneurship in Ukraine, taking into account existing risks.

Tax Rules of Buildings from Craiova in 2019

2020 ◽  
Vol 896 ◽  
pp. 371-375
Author(s):  
Anişoara Băbălau
Keyword(s):  
Social Services ◽  
Residential Buildings ◽  
Social Enterprises ◽  
Economic Activities ◽  
State Budget ◽  
Non Profit ◽  
Tax Rate ◽  
Legal Personality ◽  
Local Council ◽  
Non Governmental Organizations

Taxes have a mandatory character, they are paid in money form by taxable subjects (natural, legal persons and entities without legal personality) for the realized income, the provision of services and the goods they own. Taxes can be collected using several methods: stop at source (the tax is transferred to the state budget by a third person); the method of applying and canceling mobile tax stamps; offsetting the amounts paid in addition; the method of claiming compensation for legal facilities; contesting the revenues illegally collected. According to the Decision no.533 / 2018 adopted by the Local Council of Craiova, for residential buildings and annex buildings owned by natural persons, the tax rate on buildings is 0.08% on the taxable value of the building. For non-residential buildings owned by natural persons, the tax rate is 0.4% applied to the taxable value of the building. In the case of buildings owned by legal entities, the tax rate on buildings for residential ones is 0.2%, and for non-residential ones 1.3% on the taxable value of the building. Also, tax exemptions were granted for the following categories of buildings: buildings which, according to the law, are considered historical, architectural or archaeological monuments, except for the rooms that are used for economic activities; buildings used for the provision of social services by non-governmental organizations and social enterprises as providers of social services; buildings used by non-profit organizations, used exclusively for non-profit activities, etc.

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