Modern domestic practice of taxation of charity aid and charity activity

Development of the social and cultural sphere in Ukraine is indissolubly connected with the range of problems related to the formation of the scientifically grounded legal and financial framework. Effective social policy is an instrument of realization of the social interests of the society; it is a pre-condition for the achievement of social safety both at the level of any person, territory and the states on the whole. The important aspect of the social and cultural sphere development, next to the formation of the regulation base, is a search of the alternative financing [2, p. 11]. Considerable financing of the social and cultural sphere, which got subsequent development in independent Ukraine and did not diminish in the conditions of the world economic crisis, is a financial humanitarian aid received from domestic and foreign charity organizations, private individuals, church societies, and also other public associations. In most cases this aid consists in financing of medical and educational establishments, realization of the poverty outcome programs, support seriously sick people invalids, and holding charity events. New direction of activity of the noted organizations is a financial help provided to the territorial societies to deliver the projects which are about the construction of objects of social infrastructure and social services rendering. A bright example is a preparation to the holding of Euro-2012.

Yaroslava BUZDUGAN