Historical, Philosophical, Political and Law Sciences, Culturology and Study of Art. Issues of Theory and Practice. Tambov: Gramota, 2015. № 12. Part 1. P. 103-106.
LEGAL STATUS OF RELIGIOUS ORGANIZATION AS A TAX-PAYER: CONCESSIONS, DEDUCTIONS, LEGAL PECULIARITIES
Indrikov Igor' Anatol'evich
Inspectorate № 29 of The Federal Tax Service in Moscow
Abstract. The article deals with the issue of the taxation of religious organizations and their subdivisions, of tax concessions and deductions provided by legislation for this category of legal entities. In the work with the help of legal methods and on the basis of the experience of foreign countries the specificity of tax relations between the state and religious organizations by the example of the Russian Orthodox Church as the largest religious organization in Russia is analyzed. The author grounds the need for the most optimal regulation of the tax status of religious organizations as non-profit organizations, which should minimize contradictions between them and tax authorities that lead to judicial contests.
Key words and phrases: Налоговый кодекс, религиозная организация, Русская Православная Церковь, налоговая льгота, зарубежный опыт, правовые методы, Tax Code, religious organization, The Russian Orthodox Church, tax concession, foreign experience, legal methods
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