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On the economic justification of philanthropy in the context of raising competitiveness of a business
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
Article was received:08-05-2018
This article written in Russian. You can find full text of article in Russian here .