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Pavlov R.D. Social and Property Tax Deductions on Personal Income: Actual Practice and Development Prospects

Published in journal "Taxes and Taxation", 2016-10 in rubric "TAXATION OF PHYSICAL PERSONS", pages 793-802.

Resume: The article is devoted to actual practices and issues of social and property tax deductions on personal income tax in the Russian Federation. During difficult economic conditions the system of tax deductions for individuals is a powerful stimulus and become a strong support from the state to socially vulnerable segments of the population. The analysis of current practice shows that the system of tax deductions for personal income tax needs to be developed. It is obvious that the establishment of socially oriented tax deduction for the tax on personal income leads to budget losses while such actions may be considered as budget expenditure on social policy. The author analyzes the existing tax deductions both in the Russian practice of personal income tax and abroad. This enabled to identify trends and patterns of granting tax deductions. In his article Pavlov assesses the current tax deductions system in Russia and makes proposals to improve the mechanism and procedure of their provision. To overcome the problems in the difficult economic and political situation it is necessary to strengthen the social orientation of tax deductions and to increase the revenue part of the budget at the same time. 

Keywords: social policy, development prospects, issues, foreign practice, property tax deduction, social tax deduction, personal income tax, tax deduction, incomes, indexing

DOI: 10.7256/1812-8688.2016.10.20552

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