Russian Federation
The process of development of cooperation in Russia, despite the support from the state, faces considerable difficulties. A negative role is played by the developed stereotypes in cooperative community. It is believed that the cooperative is the only legal entity to conduct business operations in the interests of their members. The possibility of equity participation of commercial societies or organization of own commercial societies is underestimated. The article discusses the legislative bases for cooperatives to conduct commercial transactions through commercial companies in which they are the sole founders or own a share in the capital. The analysis of fiscal regulation of commercial transactions in consumer cooperative as one of types of non-profit organization is provided. Considered international examples. he advantages and risks are revealed when cooperatives work through a commercial organization. Recommendations about work of cooperatives within the existing regulatory base and the offer on its enhancement are made.
non-profit organization, consumer cooperative, state support of cooperatives, profit distribution, participation of cooperative in the equity of commercial societies, subsidiary responsibility of members of cooperative for liabilities of cooperative, cooperative consolidation
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