The article is a comparative study of legal regulation on non-profits in the Russian Federation by federal law, including the Constitution, federal statutes, decrees of the President of the Russian Federation, resolutions of the Government and Constitutional Court rulings in connection with certain international legal acts dealing with the right to association, and by the law of the constituent entities of the Russian Federation. The main stages of the development of the law on non-profits both at the federal level and at the level of the constituent entities of the Russian Federation, as well as the main trends in the development of non-profit law in modern Russia, are explored.
Taxation in the modern society has become to play role of one of important and efficient instruments of the State in carrying out its social and economic policy. Eminent French scholar Maurice Duverger wrote shortly after the middle of the 20th century in his famous book "Public Finances" that the tax "ceases to be the grain of sand that interferes with the gears in order to become one of the regulators and engines of the machine. The tax levies on prices and incomes do not only aim to cover the expenses of the State apparatus, but to ensure a certain correction and a certain orientation of the mechanisms of the market. The "interventionist" goal is thus added to the "financial" goal; the tax becomes an essential instrument of the economic policy of the State, and also of its social policy (action on the income by the taxation). The conclusions made by M. Duverger do not lose their relevance today. There is neither need nor necessity to prove or explain that charitable activity helps the State, where it unfolds, to resolve social problems. By means of taxation States offer incentives to support tendencies consistent with their preferences in social policy and put constraints in order to impede tendencies, which are considered to be undesirable. Of course, with change of a Government preferences and undesirability may shift, however Governments act on behalf of their States. So, a taxation goal to maintain by collective efforts a State, which seemed to be unique in the times of Adam Smith, who wrote that "the necessary expence of any great and civilized state… must, the greater part of it, be defrayed by taxes of one kind or another" (with his four maxims [principles] "with regard to taxes in general" – equity understanding as proportionality ["the subjects of every state ought to contribute towards the support of the government, as nearly as possible, in proportion to their respective abilities"]; certainty as opposing to arbitrary actions ["the time of payment, the manner of payment, the quantity to be paid ought all to be clear and plain to the contributor, and to every other person"]; convenience for the contributor ["the tax is levied at the time when it is most likely to be convenient for the contributor to pay; or, when he is most likely to have wherewithal to pay"]; economical approach ["every tax ought to be contrived as both to take out and to keep out of the pockets of the people as little as possible, over and above what it brings into the public treasury of the state"]), is added by a taxation goal to regulate economic and social State policies. Therefore, it is taken into consideration in the present article that any contemporary State uses taxation as a regulatory tool in the sphere of charitable activity. ; Налогообложение в современном обществе стало играть роль одного из важных и эффективных инструментов государства в проведении его социально-экономической политики. Налоговые сборы с цен и доходов направлены не только на покрытие расходов государственного аппарата, но и на обеспечение определенной коррекции и определенной направленности рыночных механизмов. Таким образом, «интервенционистская» цель добавляется к «финансовой» цели; налог становится важным инструментом экономической политики государства, а также его социальной политики (воздействие на доход путем налогообложения)». Выводы, сделанные М. Дювергером, сегодня не теряют своей актуальности. Нет необходимости доказывать или объяснять, что благотворительная деятельность помогает государству решать социальные проблемы. Посредством налогообложения государства предлагают стимулы для поддержки тенденций, соответствующих их предпочтениям в социальной политике, и устанавливают ограничения, чтобы препятствовать тенденциям, которые считаются нежелательными. Таким образом, целью налогообложения является поддержание коллективными усилиями государства. В настоящей статье исследуется связь налогообложения и благотворительной деятельности.
The article analyzes subjects and forms of public control in science and education, the author singles out among such subjects the Public Chamber of the Russian Federation and public chambers of the constituent entities of the Russian Federation, public councils under federal executive authorities and public councils for the independent evaluation of quality of educational activities of organizations as well as public organizations and public supervisors. The following public control forms are characteristic of education: pedagogical examination of bills; independent evaluation of quality of education; creation of ratings in education; public accreditation of educational institutions; professional and public accreditation of educational programs; monitoring in the system of education; participation in management of educational institutions.
