Problems of Creation and Usage of Specific Capital Fund (Endowment)


Тип публикации: статья из журнала

Год издания: 2009

Ключевые слова: multichannel financing of social institutions, endowment, management and establishment, different schemes of taxation usage, SOCIAL responsibility of business, charity funds

Аннотация: The article is devoted to the problems of development and usage of the so-called endowment or (in Russian interpretation) a specific capital fund. Importance of these problems is connected with the necessity of multichannel financing of social institutions. So, as a rule, endowment fund is always created to become one of the sourceПоказать полностьюs of financing. At the same time, endowment is one of the types of charity, and, as a result, its a social responsibility of business. In this article, we study economic and organizational problems, which are related to endowment management and establishment. And we pay particular attention to the questions of creation and functioning of the asset-management consulting firms. Among all the economic aspects, the emphasis is put on the sphere of taxation. And, consequently, here are given variants of assets and different schemes of taxation usage.

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Журнал: Журнал Сибирского федерального университета. Серия: Гуманитарные и социальные науки

Выпуск журнала: Т. 2, 1

Номера страниц: 113-119

ISSN журнала: 19971370

Место издания: Красноярск

Издатель: Федеральное государственное автономное образовательное учреждение высшего образования Сибирский федеральный университет


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