| 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. |
| 4. |
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. |
