|Key recommendations of the report|
|1.||Legal guarantees for freedom of association, freedom of assembly and other related freedoms should be enforced and the current framework should be properly implemented in practice.|
|2.||Fiscal regulations on CSO income and tax incentives for donors need to be revised to provide more supportive tax treatment for CSOs; Public funding mechanisms need to be reformed and their rules properly implemented to ensure relevant, transparent and accountable redistribution procedures.|
|3.||Stimulating legislation and programmes should be adopted and implemented to promote volunteering and employment.|
Mechanisms for cooperation between CSOs and public institutions with clearly outlined responsibilities need to be put in place and made functional through efficient allocation of funds and skilled human resources.
|5.||CSOs should be regularly involved in the decision and policy-making processes at all levels, including unrestricted access to information and inclusion in the early stages of consultation.|
|6.||The state should improve CSOs involvement in the provision of services.|