Tax incentives for companies in the system of social protection of disabled people in Russia

The article discusses the tax incentives provided by the Tax code of Russia for public associations of disabled persons, and organizations employing disabled people, and institutions, the only owners of the property that are of public organizations of disabled people. Analyzed the fiscal implications of Federal benefits for the main taxes levied on companies for the period 2012-2016. The conclusion about the insufficient stimulating effect of Federal tax incentives in terms of social protection of invalids in Russia.