Methodological principles of stimulating the development of philanthropy by the tools of taxation

In the article was outlined the methodological principles of activating the development of civil society through strengthening the financial capacity of its institutions using the taxation’ tools for the creation of the motivating environment for benefactors and beneficiaries of donations. It was formulated conclusions regarding the cause–and–effect links of taxation and charitable activities. It was characterized the elements for building harmony system of tax incentives for giving. This system includes justifying incentives for giving; evaluation of the effectiveness of incentives for giving; establishment of criteria of beneficiary organizations; determination of the amount of caps and floors on relief; setting of forms of relief for giving; elimination of barriers to claiming incentives and identification of main beneficiaries of benefits for different types of donors. There were given the recommendations concerning the development of the current system of tax incentives for giving in Ukraine based on a new methodological basis with the aim of increasing the effectiveness of its functioning in the context of ensuring a positive impact on the development of civil society