FINANCES OF THE CIVIL SOCIETY: THE ESSENCE AND PLACE IN THE STATE FINANCIAL SYSTEM
Abstract
Tkachuk I.Ya. FINANCES OF THE CIVIL SOCIETY: THE ESSENCE AND PLACE IN THE STATE FINANCIAL SYSTEM
Purpose. The aim of the article is to reveal the meaning of the concept of "finances of the civil society" and to outline its place in the financial system of the state.
Methodology of research. A set of general and special research methods is used to achieve this goal: abstract and logical method, including methods of analogy and comparison, induction and deduction, scientific abstraction (to clarify the conceptual apparatus of the problem under study); graphical and systematic methods, logical generalization and systematization (to determine the place of finances of the civil society in the financial system of the state, as well as to visualize the movement of cash and non-monetary benefits in the civil society finance system).
Findings. It is determined that the study of civil society finances should take into account such two main aspects as the financial resources of the CS and the management component. It is proposed that the term "financial resources of civil society institutions" should be understood as monetary funds available to CSOs that have a legitimate source of origin and are aimed at achieving the statutory goals of these institutions.
The lack of a unified approach of the legislator to understanding the role of the management component for the finances of the CS is revealed.
The interpretation of the category "finances of the civil society" as economic relations is aimed at optimizing the processes of formation, distribution and use of financial resources available to CSOs in order to ensure their statutory goals and improve the quality of the social environment.
The necessity of classifying the finances of civil society to the finances of non-profit institutions and organizations, which respectively belong to the finances of economic entities, is substantiated.
It is determined that CSOs interact with such economic entities as the state, households and enterprises in order to achieve certain goals and attract resources for activities. It is established that as a result of such interaction between them there are economic relations. In this case, all subjects of economic relations from such interaction receive benefits of both monetary and non-monetary nature.
Originality. The concept of "finances of the civil society", which we understand as economic relations aimed at optimizing the formation, distribution and use of financial resources available to CSOs in order to ensure their achievement of statutory goals and improve the quality of the social environment, is substantiated and introduced into scientific circulation.
Practical value. The obtained research results can be used for further research on the organization and functioning of civil society finances, as well as in the practice of non-governmental organizations of various kinds.
Key words: civil society, civil society institutions, civil society finances, financial resources.
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References
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DOI: https://doi.org/10.37332/2309-1533.2020.3-4.23
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