RETRACTED: Analyzing the preconditions for the Russian third sector of economy and the place of non-profit organizations in the financial system of the State
Retraction reason: Plagiarism found. The article retraction was innitiated by the journal editor. Retraction date September 25, 2019
Importance One of the overriding priorities of the national social policy is the enhancing of the role of non-profit organizations in various fields of public goods production and socially important services delivery. This implies the formation of socially oriented concept of social development, when the activity of organizations of the third sector of economy becomes extremely important. Objectives The study is of theoretical and empirical nature. It aims to analyze preconditions for the onset of the Russian third sector of economy and determine the role of non-profit organizations in the country's financial system. Methods We apply statistical and econometric methods to prove the advantages provided by the existence of non-profit organizations for the civil society, interpret the category of finance of non-profit organizations and identify the role of finance of non-profit organizations in the financial system of the State. Results The civil society is a main condition for the existence of the law-bound State, and non-profit organizations are one of the main components of the civil society. Thus, the non-profit sector contributes not only to the satisfaction of people's needs, but also to the creation of favorable business climate, stable economic progress and political system development, thus promoting the development of a full-fledged civil society. Conclusions Non-profit organizations stipulate constructive cooperation between the government, business and society. The article defines the finance of non-financial organizations and highlights its specific features. It identifies the place of finance in the structure of the financial system of the Russian Federation.
Keywords: economic benefit, non-profit organization, finance, economic entity, financial system
References:
Larina L.R. Mekhanizm upravleniya strukturoi nekommercheskoi organizatsii v Rossiiskoi Federatsii [The mechanism of managing the structure of a non-profit organization in the Russian Federation]. V mire nauchnykh otkrytii = In the World of Scientific Discoveries, 2011, no. 6, pp. 63–68.
Dumnazev D.A. [Mechanisms of interaction between the State, business and private non-profit sector in solving social problems]. Sovremennye Tekhnologii Upravleniya, 2013, no. 2. (In Russ.) Available at: Link.
Dumnazev D.A. [The institutionalization of the nonprofit sector: theoretical foundations]. Upravlenie Ekonomicheskimi Sistemami, 2013, no. 2. (In Russ.) Available at: Link.
Yakobson L.I. Ekonomicheskii obraz mysli i zakonodatel'stvo o nekommercheskikh organizatsiyakh [The economic way of thinking and legislation on non-commercial organizations]. Voprosy Ekonomiki, 2012, no. 8, pp. 48–63.
Yakobson L.I. Problema otvetstvennosti gosudarstva pered chastnym biznesom [The problem of responsibility of the State to private business]. Available at: Link.
Kanishevskaya N.V., Rudnik B.L., Shishkin S.V., Yakobson L.I. Pravovye osnovy funktsionirovaniya nekommercheskogo sektora: problemy, napravleniya sovershenstvovaniya [The legal basis for the non-profit sector functioning: challenges, areas for improvement]. Moscow SU HSE Publ., 2009, 127 p.
Sheluntsova M.A. Otsenka sotsial'noi stavki diskontirovaniya v proektakh obshchestvennogo sektora ekonomiki: mirovoi opyt [Evaluation of the social discount rate in projects of the public sector of the economy: global experience]. Problemy sovremennoi ekonomiki = Problems of Modern Economics, 2010, no. 4, pp. 69–71.
Belolyubskaya G.S. O sovremennom sostoyanii nekommercheskogo sektora v Rossii [On the present state of the nonprofit sector in Russia]. Izvestiya Rossiiskogo gosudarstvennogo pedagogicheskogo universiteta im. A.I. Gertsena = Izvestia: Herzen University Journal of Humanities & Science, 2010, no. 120, pp. 268–273.
Knyazeva M.V. Funktsionirovanie nekommercheskikh organizatsii v Rossiiskoi Federatsii na sovremennom etape i ikh vliyanie na sotsial'no-ekonomicheskie protsessy [Functioning of non-profit organizations in the Russian Federation at the present stage and their influence on social and economic processes]. Vestnik Tomskogo gosudarstvennogo universiteta = Bulletin of Tomsk State University, 2011, no. 344, pp. 141–144.
Bazarov R.T. Investitsii v nekommercheskie organizatsii respubliki Tatarstan [Investments in non-profit organizations of the Republic of Tatarstan]. Aktual'nye problemy gumanitarnykh i estestvennykh nauk = Topical Issues of Humanities and Sciences, 2014, no. 5-1, pp. 7–9.
Kut'eva D.A., Makarova V.A. Osobennosti upravleniya finansovymi resursami v nekommercheskoi organizatsii: monografiya [Features of financial management in nonprofit organizations: a monograph]. St. Petersburg, Peter the Great St. Petersburg Polytechnic University Publ., 2014, 185 p.
Grishchenko A.V. K voprosu o tendentsiyakh razvitiya nalogovoi politiki v otnoshenii nekommercheskogo sektora Rossii [To a question of trends in the tax policy development concerning the noncommercial sector of Russia]. Nekommercheskie organizatsii v Rossii = Non-profit Organizations in Russia, 2014, no. 5, pp. 19–28.
Grishchenko A.V. Nalogooblozhenie nekommercheskikh organizatsii: problemy i perspektivy: monografiya [Taxation of non-profit organizations: problems and prospects: a monograph]. Moscow, Delo i Servis Publ., 2013, 160 p.
Grishchenko A.V. Sravnitel'nyi analiz modelei gosudarstvennogo regulirovaniya nalogooblozheniya nekommercheskikh organizatsii za rubezhom [A comparative analysis of models of State regulation of non-profit organizations' taxation abroad]. Nekommercheskie organizatsii v Rossii = Non-profit Organizations in Russia, 2014, no. 2, pp. 16–25.
Tkachuk I.Ya. Sushchnost' finansov obshchestvennykh organizatsii i ikh mesto v finansovoi sisteme Ukrainy [The essence of public financial institutions and their place in the financial system of Ukraine]. Obshchestvo: politika, ekonomika, pravo = Society: Politics, Economics, Law, 2014, no. 1, pp. 138–141.
Semenova N.V. Mesto i rol' finansov nekommercheskikh organizatsii v razvitii grazhdanskogo obshchestva [The place and role of the finance of non-profit organizations in the civil society development]. Teoriya i praktika obshchestvennogo razvitiya = Theory and Practice of Social Development, 2009, no. 1, pp. 198–203.
Krutikov V.K., Yakunina M.V., Dorozhkina T.V. et al. Nekommercheskii sektor ekonomiki i innovatsionnoe razvitie regiona [Noncommercial sector of economy and the innovative development of a region]. Kaluga, Poligraf-Inform Publ., 2013, 236 p.
