civil society institutions, civil society organizations, public associations, charitable organizations, non-profit institutions, nongovernmental organizations, accounting and reporting of civil society organizations
Abstract
The article analyzes the peculiarities of the definition and classification of civil society in Ukraine and the world for accounting and analytical support of management and informing the public. An attempt was made to theoretically substantiate the classifications of organizations of the civil sector of society.The current state and functioning of civil society institutions in Ukraine and the world have been studied. The regulatory legislation of Ukraine defines a public organization, public association, union, and not an institute as the subject of public relations. The peculiarities of the definition of civil society in the documents of the UN, the World Bank, and the EU were noted. Differences in the definition of civil society organizations according to national legislation and international norms and standards are indicated. To define the activities of civil sector organizations in international practice, the following terms areused: non-governmental organizations (NGO); not for profit, non-profit organizations (NPO); private voluntary organization (PVO). According to international standards, non-profitability, institutional separation from the government, autonomy, voluntary participation, and public interest are among the characteristics of a public organization. Non-profit organizations can have different legal or organizational forms: associations, foundations, corporations, societies, associations.The peculiarity of the definition of a non-profit organization in Ukraine is described. According to the legislation of Ukraine, the basis for classifying an organization as non-profit is the fulfillment of the requirements of the Tax Code and inclusion in the special Register of non-profit institutions and organizations. For accounting and reporting in Ukraine, the term "publicorganization" is used.The author presents the international practice of classifying civil society organizations by spheres of activity. The article indicates the need to improve the classification, monitoring and accounting of civil sector organizations. It is proposed to supplement the national classification of civil society organizations in order to obtain data on the spheres of activity of institutions.
Author Biography
Natalia Poznyakovska, National University of Water and Environmental Engineering, Rivne
Candidate of Economics (Ph.D.), Associate Professor
