State development and support policy for the third sector and mechanisms to ensure it: the German experience

Abstract

Importance: in the present stage the third sector of economy acquires significant functional value in the socio-economic and political life of developed countries, the efficiency of using its potential largely depends on the chosen model of responsibility division between voluntary organizations and government structures, as well as instruments of state incentives. This article examines the particularities of cooperation between state and independent civil structures in achieving social policy goals, using Germany as an example. Purpose: identification of specific features of interaction between German state authorities and third sector companies in achieving social policy goals in order to determine the most efficient measures of state support for NGOs in this country. Research design: the authors examined the structure of the German non-profit sector, identified the key principles of cooperation between its constituent elements, studied the German regulatory framework and basic provisions of tax legislation on non-profit sector organizations, conducted a comparative analysis of the main state policy measures of financial and non-financial nature implemented in Germany and Russia that promote the institutional development of NPOs. Result: methodological recommendations for improving and enhancing the performance of third sector enterprises based on German practices are suggested.