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         (SCOPUS)!




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17.12.2014. : 16.12.2014.

eapoa paa oaa eoeo oo



p po, o op p, p o, p po.


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o o po p o opo oo oo, po o p oo oo o.


Abstract:
this article deals with the international practice of providing foreign donations, purpose of the provision and the resulting potential economic benefits.


:
o oo; p oo; oo o; o; oopo; oopo; oxo.

Keywords:
free aid; humanitarian assistance; tax incentives; taxes; health improvement; charity income.


336.228.322

eapoo pae c oap, oop eoeo peoca ocapc eo acee a ocec peax ca exoeoo ppooo xapaepa, paccapac a aapa oo. aoaoe aooaeco o o «ocpaa eoea oo», aee oopoo, cxo ee, oopx aa oo coec, ec oee po. Oo opao-pao ao, pp opo cooa oe ec pec a Pec eapc ocpao eoeo oo, ec epe peea Pec eapc o 28 op 2003 o  24 «O oe cooa ocpao eoeo oo». 

a opao, oaae coao oo aa, aooecee paaa, ecoepa, e ooex, eox, cee, oaaxc po eo ca, oeo apae x opa eeeoc, ec ocpao eoeo oo. oo Peca eapc ao pee pa oopoe eopccx ee a po [1].

poe oo, eapc o po peee o ae ae cpao c ocpa ocapca, a eppop oopx poxo oopoee eopcce e, eapox ooopo, coepax co oaeoo opae ee P p. oe oece pecaee apa co copo oeex opao pae cpa o eoaco pea ecoepeoex eopccx paa a eppop ocpaoo ocapca, ecoo opa pec oce cee cpoa  pea a oopoe. o ae aax eapox ooopo a p a oopoee ee peaac cocae cea opaoax p. o coec pae x px 40,3 % coca e, ee oooece aoea ca pecc, 15 % - aoea po, – , . ae p ea a c oae copooee x ec paoa.

a oopoee a pa o e opace o 7 o 18 e. peeco e coca p oc e, ocpaae o ocec aacpo a epoco aoo epoca, e-cpo, e-a, e aooeceex, ooex eox cee.

a o 23 apex cpaax a ce , ocpao eoeo oo o popaa aapoo copeca c ape epaece opaa,  poxo oopoee ooo 30 000 eopccx ee. aoee ocep cpa epa, a, ca, eopa, CA, pa e.  

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ceo c 1996 o 2013 o paax aapoo copeca c pac aoope opaa a oopoee a pe exa ooo 35 c ee. poe oopoe eopccx ee pa oo pe ocec 24 pacx 18 eopccx opaa. 2013 o pace opaa oaa oo acpoa oopoe ee-ao a eppop eapc. O oa e ae eopcce ece pa, a «aea», «peo» «e». a ocee 6 e paco copoo oaao eapc ocpao eoeo oo a c ooo 20 . cpeca a oaae coao oo pecape, c opae ec oooc, e-aa. aoee p eapo opaa, oop o oo eapc, c aoopee opaa «epoc ec poe», «appec epoc poe», «epoca popaa pa epao», «oo pa epo».

o a eapaea o aapo eeoc pae ea peea Pec eapc, 1 ape 2014 oa eapoe ooop o cox oopoe eopccx ee a peo ae c 14 ocpa ocapca: eopae, Acpe, pae, epae, opoeco e, opoeco ca, ae, eco xee, opoeco epa, opoeco e, Peco Coe, cepo,  pae eapco oeepae. Pee ax ocapc, oaa aap eoe oo, e ca oac opeex o pe eppop x ocapc.

 apep, paeco eopa ce oepae  aoopeoc (80% apeo a a oeee ocapco). ae oe e apa ac coeo aaa a aoopee e. a oaao cceoae eeepcoo epcea, 300 aoee cee epa ocoa, o ee epe, 140 pa aoopex oo . x ocoae, acoc, c epae px aeo a BMW ocoae oepa SA. Cpe x oo ocoa oo eae pa ace , pee poe, . Oao ox po pae oooc epea cocoe acea, acao coo a aoox ocex.

CA, o oce a Giving USA Foundation, oe oepoa 2013 o poc a 4,1 % coca 13,1 oapo. CA aoopee opaa ocoo o aoa a oxo, oop ooe poccco ao a p oa. aoopee a, oop aooo a : ecx peeax e oee 50% oxoo, opopa – e oee 10% oxoa. a a caaae  co cocee aooe o. , aoopee opaa ocooac o aoa aa a oxo aoa c poa. ooa paa ceo o ox cpaax pa, paaec, a pao, oo paep aooo o. a , pe, a pae e ece 5% caa ea aoooaaeoo oxoa, oe, epaax Acp – 10%, epa cepe – 20%, ca – 35%, o pa – 65%, a pa a pe – 100%.

pacoe paeco aeeo coa paoe pa, cep eeoc, p cooa aoox o a cocopco aoopeoc. paeco papaoae exa p oepe aepecoax copo a ocoa peoea.pacoe paeco peocae oep oa accoa, oop ocec co eeoc o pa a pae, a ce cooeceo ce aoo ecx , c a opaa. 2013 o cooc ao ep cocaa ocapca ooo 2,2 epo (2,9 oapo CA).Ceca epa peocae aoo o ec a, ocec aoope oc epaecee opaa (NGO) aoe ace peocae eoxoo aapo oo, a ae aooaea, oope ea a poe pae pa.

o pa e e o pea 0,5% aoo, oope a oa, a — 2% aoooaaeo p, pa — 4%, ece — 7%, , epaax, o opee, ca CA — 10%, ae — 12%, epa eap — 20%, o — 40%, aae — 75%, eopa opae e. Coe peec p o co ee cce opopaoo aoa: c oepoa peea Coe, E C E po o ope a aape, ae, opaoaee, ece, cope, pe, ooece, peoe e ac paepe o 0,3% aoooaaeoo oxoa ee aooo epoe. C paepe 0,2% aoooaaeoo oxoa ee aooo epoe oea e p ocece a a pe e opaa, , ppo ec [2].

e a aooae oe a aooo a o 5 % coo oxoa, ac o 10 pao.

Ceoaeo, e, a oope oe apac ocpaa eoea oo,  a ocec peax ca ppooo exoeoo xapaepa; oaae eco oo; oaae coao oo aooecee coao eae paaa. eoope , oaae a oo, oa p ooecx o co copo coeo ocapca opax oe aoox, acox x o.

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1. poo opo // http://mintrud.gov.by. URL: http://mintrud.gov.by/ru/mezhstranovoe-sotrudnichestvo ( op: 12.12.2014).
2. Oopoe opx // http://www.interfax.by. URL: http://www.interfax.by/news/belarus/1157800 ( op: 11.12.2014).




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30.01.2015, 8:51
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