Eng During last 365 days Approved articles: 1982,   Articles in work: 307 Declined articles: 755 
Library
Articles and journals | Tariffs | Payments | Your profile

Back to contents

On the economic justification of philanthropy in the context of raising competitiveness of a business
Diumin Viacheslav Romanovich

Post-graduate student, the department of Economics, Vladivostok State University of Economics and Service

690048, Russia, Primorskii krai, g. Vladivostok, a/ya, 10

Dyumin-vl@mail.ru
Konvisarova Elena Viktorovna

PhD in Economics

Professor, the department of Economics, Vladivostok State University of Economics and Service

690014, Russia, Primorskii krai, g. Vladivostok, ul. Gogolya, 41

elena.konvisarova@vvsu.ru

Abstract.

The subject of this research is the possible ways of creating competitive benefits for the philanthropists. The object of this research is the economic justification of philanthropy in Russia. The authors propose the methods of increasing economic justification of philanthropy for businesses. Particular attention is given to the Federal Law “On the contract system of the federal and municipal procurement of goods, works and services” that provides benefits to the procurement participants who donate to charity. The goal of this article lies in the examination of possibility, economic purposefulness and methods to encourage philanthropy in the Russian Federation. The authors applied the methods of generalization, comparison, as well as logical systematization of the various types of incentives for business structures that make charitable donations. The authors conclude on the potential ramp up of donations if the charitable act becomes economically justified for business structures. The authors formulate the original mechanism for creating competitive benefits for the philanthropists within the framework of the state contract system in the area of procurement. The authors’ special contribution lies in the development of mechanism for encouraging charitable activity without negative impact on Russia’s budget.

Keywords: contract system, donations, charitable activities, Competitiveness, philanthropy, competitive advantages of philanthropists, sponsorship, charity, tax benefits, economic feasibility of charity

DOI:

10.7256/2454-0730.2018.3.26226

Article was received:

08-05-2018


Review date:

08-05-2018


Publish date:

31-10-2018


This article written in Russian. You can find full text of article in Russian here .

References
1.
Khlyakin O.S. Blagotvoritel'nost' kak obshchestvennoe yavlenie: sotsial'no-filosofskie aspekty [Tekst]. Avtoref. dis. kand. fil. nauk. Krasnoyarsk 2004.
2.
Grazhdanskii kodeks Rossiiskoi Federatsii (chast' pervaya) ot 30.11.1994 51-FZ (red. ot 29.12.2017). Dostup iz sprav.-pravovoi sistemy Konsul'tantPlyus.
3.
Gadieva M.B. Chelovecheskii kapital kak faktor povysheniya konkurentosposobnosti // Naberezhnochelninskii filiala kazanskogo universiteta. 2010. 2. S. 316-322.
4.
Gosudarstvennye finansy. Uchebnoe posobie dlya akademicheskogo bakalavriata / pod obshch. red Berzon N.I. M.: Natsional'nyi issledovatel'skii universitet Vysshaya shkola ekonomiki, 2018. 137 s.
5.
Rossiya stala poslednei v reitinge effektivnosti zdravookhraneniya Bloomberg [Elektronnyi resurs]: ofitsial'nyi sait telekanala RBK. URL: https://www.rbc.ru/society/29/09/2016/57ecd9499a79476f9328bb8f (data obrashcheniya: 23.04.2018)
6.
Andreeva I.N. Iosif Volotskii i traditsii "nishchelyubiya" v Moskovskom gosudarstve // Rossiiskii zhurnal sotsial'noi raboty. 1-1998. S. 37-39
7.
Stog. A.D. O nachale ustroeniya i rasprostraneniya v Rossii obshchestvennogo prezreniya. SPb., b. g.; RGIA. F. 1287. Op. 12. D. 457. L. 31
8.
Solov'ev S.M. Sochineniya: v 18 kn. M., 1988. Kn. 2,t.3/4. S. 605
9.
Maksimov E.D. Istoriko-statisticheskii ocherk blagotvoritel'nosti i obshchestvennogo prizreniya. SPb. S. 43
10.
Zaikanova I.N. Uroki proshlogo: nishchenstvo i blagotvoritel'nost' v dopetrovskoe vremya // Sotsial'noe sluzhenie Russkoi Pravoslavnoi Tserkvi: problemy, praktiki, perspektivy: mat. mezhdunar. nauch.-prakt. konf. SPb.: SPbGIPSR, 2011. S. 208.
11.
Solov'eva N.A. Obshchestvennoe prizrenie i blagotvoritel'nost': iz istorii ponyatii // Vestnik TGU, vypusk 2 (58) 2008. S. 420-425.
12.
Chernyavaya A.L., Efimenko V.V., Skorinko A.S. Metsenatstvo i blagotvoritel'nost' v Rossii: rol' v razvitii ekonomiki // Mezhdunarodnyi nauchnyi zhurnal Innovatsionnaya nauka.-3. 2016. S. 257-259.
13.
Rasporyazhenie Pravitel'stva RF ot 17.11.2008 N 1662-r (red. ot 10.02.2017) O Kontseptsii dolgosrochnogo sotsial'no-ekonomicheskogo razvitiya Rossiiskoi Federatsii na period do 2020 goda. Dostup iz sprav.-pravovoi sistemy Konsul'tantPlyus.
14.
Konvisarova E.V., Samsonova I.A., Vorozhbit O.U. The Nature and Problems of Tax Administration in the Russian Federation//Mediterranean Journal of Social Sciences.-2015.-Vol. 6, 5-P. 78-83.
15.
Blagotvoritel'nost' v Rossii [Elektronnyi resurs]: www.youtube.com URL: https://www.youtube.com/watch?v=LVmh2zw4IK8&t=197s (data obrashcheniya: 23.04.2018
16.
Postanovlenie Pravitel'stva RF ot 04.04.2016 265 O predel'nykh znacheniyakh dokhoda, poluchennogo ot osushchestvleniya predprinimatel'skoi deyatel'nosti, dlya kazhdoi kategorii sub''ektov malogo i srednego predprinimatel'stva"// "Rossiiskaya gazeta, 76, 11.04.2016. Dostup iz sprav.-pravovoi sistemy Konsul'tantPlyus.
17.
Federal'nyi zakon ot 05.04.2013 44-FZ (red. ot 31.12.2017) O kontraktnoi sisteme v sfere zakupok tovarov, rabot, uslug dlya obespecheniya gosudarstvennykh i munitsipal'nykh nuzhd. Dostup iz sprav.-pravovoi sistemy Konsul'tantPlyus.
18.
Gal'vanovskii M., Zhukovskaya V. Trofimova I. Konkurentosposobnost' v mikro-, mezo-i makrourovnevom izmereniyakh//Rossiiskii ekonomicheskii zhurnal. 1998. 3. S.67-77.