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.
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