Adjustment of Tax Deductions on Personal Income Tax as an Additional
Source of Revenue of Regional and Local Budgets (the Case Study of the Vladimir Region)


	Taxes and Taxation Reference: Bazhenov, A. A., Usacheva, E. V. (2011). Adjustment of Tax Deductions on Personal Income Tax as an Additional Source of Revenue of Regional and Local Budgets (the Case Study of the Vladimir Region). Taxes and Taxation, 12, 10–14. https://en.nbpublish.com/library_read_article.php?id=59014 Bazhenov, A. A., Usacheva, E. V. Adjustment of Tax Deductions on Personal Income Tax as an Additional Source of Revenue of Regional and Local Budgets (the Case Study of the Vladimir Region) Abstract: The Tax Code of the Russian Federation allows the legislative (representative) authorities of the Russian Federation constituents, depending on their regional peculiarities, adjust the amounts of social and property tax deductions within the limits set forth by the Tax Code of the Russian Federation (Article 222 of the Tax Code of the RF). Implementation of such powers creates objective prerequisites for revenue increase of regional and local budgets. Keywords: tax, social, property, deductions, right, powers, regional, peculiarities, revenues. This article is unavailable for unregistered users. Click to login or register References 1. Borisov Yu.K., Godunova N.S., Gorshkova L.L., Kudryavtseva A.L. Kommentariy k Nalogovomu kodeksu 2. Rossiyskoy Federatsii (chastyam pervoy i vtoroy) (postateynyy) / pod red. L.L. Gorshkovoy // SPS 3. Konsul'tantPlyus. 2010. 4. Kruglikov I. Vychet - v pomoshch' // Raschet. 2010. №4. 5. Levadnaya T.Yu. Vychety po NDFL pri prodazhe imushchestva // Nalogovyy vestnik. 2010. №2. 6. Levadnaya T.Yu. Sotsial'nye nalogovye vychety po raskhodam na lechenie // Nalogovyy vestnik. 2010. 7. №1. 8. Petrov A.V. Nalogovaya ekonomiya: real'nye resheniya. M.: Berator-Pablishing, 2009. 9. Struev I.A. Imushchestvennyy vychet i osobennosti ego primeneniya // Vse dlya bukhgaltera. 2010. №7. 10. Teplova N.A. Nestandartnye vychety po NDFL v 2010 godu // Uproshchenka. 2010. №3. 11. Terekhova V.A. O nalogovom vychete na obuchenie // Vse dlya bukhgaltera. 2010. №8. 12. Tolmachev I.A. Postateynyy kommentariy k Nalogovomu kodeksu Rossiyskoy Federatsii. Glava 23. M.: 13. ROSBUKh, 2009. 83 s. 14. Tyutyuryukov V.N., Tyutyuryukov N.N., Ternopol'skaya G.B. Metamorfozy vychetov po NDFL // Nalogovaya 15. politika i praktika. 2010. №4.

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Bazhenov, A. A., Usacheva, E. V. Adjustment of Tax Deductions on Personal Income Tax as an Additional Source of Revenue of Regional and Local Budgets (the Case Study of the Vladimir Region)