Frameworks for the legislative regulation  of charities and their taxation  in the contemporary world

The article is devoted to a comparative study of the legal regulation of charitable organizations and their taxation in such countries as the United States, Russia, China, Brazil, Australia, the United Arab Emirates, Denmark and other countries. The article examines the legislation adopted both at the level of the national government and at the regional level. The problems of coordination of legislation at different levels in the sphere of charity regulation and related taxation, the constitutional basis for taxation of charitable organizations, and non-mandatory rules and recommendations as a substitute for legislation are in the focus of the present study.

Keywords

legislative regulation of charity, taxation of charities, taxation of non-profits, national and regional legislation, non-mandatory norms, recommendations as substitute for legislation.

Received

15.06.2020

Publication date

07.08.2020

Number of characters

27708

Cite

GOST	Avtonomov A. Frameworks for the legislative regulation of charities and their taxation in the contemporary world // Gosudarstvo i pravo – 2020. – Issue 7 C. 47-52 [Electronic resource]. URL: https://gospravo-journal.ru/S102694520010650-6-1 (circulation date: 26.04.2024). DOI: 10.31857/S102694520010650-6
MLA	Avtonomov, Alexey S "Frameworks for the legislative regulation of charities and their taxation in the contemporary world." Gosudarstvo i pravo 7 (2020):47-52. DOI: 10.31857/S102694520010650-6
APA	Avtonomov A. (2020). Frameworks for the legislative regulation of charities and their taxation in the contemporary world. Gosudarstvo i pravo (7), pp.47-52 DOI: 10.31857/S102694520010650-6

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