Bobrivets V. Tax incentives of charitable giving: foreign practice and prospects of Ukraine

Object - the process of taxation of charitable activities. The purpose is to substantiate theoretical and methodological approaches to the use of tax breaks to stimulate socially beneficial charitable activities and to formulate on this basis conceptual foundations and practical recommendations for improving tax regulation of philanthropy in Ukraine. Methods - general scientific and empirical: analysis, synthesis, induction, deduction, analogy, concretization, abstraction, grouping, generalization, dialectic, systemic, historical, sociological, graphical and table interpretation. The results of the study are that the theoretical generalizations and methodological recommendations formulated in the dissertation will contribute to the effective development of taxation of charitable organizations in Ukraine. The novelty set of tax regulation tools has identified a system of tax incentives for philanthropy and the theoretically justified the feasibility of its definition as a set of functional means of influencing the economic motivations of benefactors to expand the boundaries of activity; the scientific and methodological principles of tax control are improved, based on the introduction of a mandatory report on the use of nonprofit organizations' income in order to detail the total amount of income received and expenses incurred by contracting parties; the procedure for calculating the charitable tax discount; have acquired further development: theoretical substantiation of the motives of the economic behavior of taxpayers in terms of expanding the list of non-oltouristic reasons for engagement in charity; scientific principles for evaluating forms of charitable tax benefits from the point of view of their compliance with the tax principles for benefactors of various income groups; the argumentation of expediency in Ukraine of the best international approaches to achieve the correlation of taxation and the process of forming benefactors of conscious impulses on the implementation of charitable activities as a final response to tax regulation measures. Implementation of the activities of the Main Department of the State Fiscal Service in the Ternopil Oblast, the Committee on Industrial Policy and Entrepreneurship of the Verkhovna Rada of Ukraine, the Ternopil City Council, and the educational process of the Ternopil National Economic University. Scope of application - State Fiscal Service of Ukraine, Committee on issues of budget of the Verkhovna Rada of Ukraine.