Author: Tatyana V. Ivleva, Cand. Sc. (Law), Assistant­Prof. of International Law and International Relations Dept., Bashkir State University

Abstract: The article describes foster care in Russia and England: legal base, qualification of a foster parent, features of the contract between the state and the foster parent, their payment, tax benefits and privileges, etc. In the process of comparative analysis there are highlighted the positive and negative aspects of patronage (foster care) in both countries. At the end of the article the author gives recommendations on improving the patronage system in Russia.

Keywords: Fostering, children, foster care, foster parent, labour contract, wage, tax, tax benefits