Journal of Siberian Federal University. Humanities & Social Sciences / Problems of Creation and Usage of Specific Capital Fund (Endowment)

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Issue
Journal of Siberian Federal University. Humanities & Social Sciences. 2009 2 (1)
Authors
Vcherashnij, Pavel M.; Panchenko, Vladislav Ju.; Ferova, Irina S.; Ferova, Ekaterina N.
Contact information
Pavel M. Vcherashnij, Vladislav Ju. Panchenko, Irina S. Ferova, Ekaterina N. Ferova: Siberian Federal University, 79 Svobodny, Krasnoyask, 660041 Russia, e-mail:
Keywords
multichannel financing of social institutions; endowment; management and establishment; different schemes of taxation usage; social responsibility of business; charity funds
Abstract

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 sources of financing. At the same time, endowment is one of the types of charity, and, as a result, it’s 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.

Pages
113-119
Paper at repository of SibFU
https://elib.sfu-kras.ru/handle/2311/898

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