ON THE NEED FOR TAX REGULATION OF COMMERCIAL ACTIVITIES OF NON-PROFIT ORGANIZATIONS

Abstract

The active development of the non-profit sector is highly dependent on the tax regulation of the non-profit sector by providing, first of all, tax benefits and preferences, as well as on the balanced tax policy of the state in relation to the subjects of the commercial sector. Currently, there are problems of inefficiency of the current mechanism of tax regulation of relations between business entities (business structures) with non-profit organizations, and there is also no unified system for monitoring and controlling the application of tax benefits by non-profit organizations. The article concludes that the development of tax incentives by the state, contributing to an increase in the financial capabilities of the non-profit sector, should be carried out together with the improvement of methodological support for tax control, as well as with the modernization of methods and techniques for its implementation.