THEORETICAL SUBSTANTIATION OF NON-PROFIT MAKING SECTOR FUNCTIONING

The article deals with issues of functioning of non-profit making sector and its organizations and associations. The author reviews  foreign and Russian legislation, it allows to identify international  criteria of attributing organizations to non-profit making. The article  provides overseas resear...

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Autor principal: Varvara R. Goryacheva
Formato: article
Lenguaje:RU
Publicado: Plekhanov Russian University of Economics 2018
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Acceso en línea:https://doaj.org/article/3bbc8b5894974006bd344a4f0e333116
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Sumario:The article deals with issues of functioning of non-profit making sector and its organizations and associations. The author reviews  foreign and Russian legislation, it allows to identify international  criteria of attributing organizations to non-profit making. The article  provides overseas research demonstrating specific features of the  third sector and leading theories, which explain arising of non-profit  making sector with due regard to the country aspect. On the basis of this material characteristics of non-profit making sector, such as  diversity of participants and the use of commercial sector practices  are shown. The author highlights the most important functions of  non-profit making sector and the role of non-profit making  organizations in the development of social sphere and increasing  human capital, as well as their direct and indirect contribution to  economy.