ON THE ISSUE OF ADMINISTRATIVE AND LEGAL REGULATION OF THE PROCEDURE OF CREATION, ACTIVITY AND TERMINATION OF CHARITABLE ORGANIZATIONS (IN THE LIGHT OF BORROWING FOREIGN EXPERIENCE)

Abstract

The scientific article is devoted to the disclosure of the peculiarities of the international legal regulation of the order of creation, activity and termination of charitable organizations in the countries of the European Union and in Ukraine. On the basis research of foreign experience, the analysis of foreign legislation in the field of legal regulation of the procedure for the creation of charitable organizations, the procedure for their termination, the peculiarities of state control over their activities, conclusions and proposals for improving the provisions of the current administrative legislation in the field of charity have been formulated. Having analyzed the foreign experience of the administrative and legal regulation of the procedure for the creation and operation of charitable organizations, we can conclude that the domestic regulatory and legal regulation of the procedure for the creation and operation of charitable organizations in Ukraine is relatively logically complete. However, still, given the foreign experience of the relevant regulation, it may be subject to making positive and effective changes and additions. In the aspect of borrowing foreign experience in the specified sphere of relations, one cannot focus on a single country, but a balanced, in-depth consideration of the positive achievements of many states with the combination and needs of the present time, domestic specifics for the most effective law enforcement result in the specified sphere of social relations is necessary. Analyzing of the provisions of foreign legislation, which regulates the procedure for the creation and operation of charitable organizations, certain positive aspects can be recognized, the introduction of which into domestic legislation will contribute to increasing the effectiveness of the regulation of the relevant sphere of relations: the creation of a special, favorable tax regime, the introduction of a system of benefits for charitable organizations, as well as for individuals directly involved in charity (US experience); creating legislative opportunities for general access to the financial reports of any charitable organizations, to confirm the transparency of charitable organizations, the transparency of their activities (the experience of Bulgaria, Great Britain, Spain, Lithuania, Poland, Hungary, and the Czech Republic).