Academy of management of the Ministry of internal affairs of Russia (research center of the Academy of management of the Ministry of internal affairs of Russia, chief researcher of the department for the study of historical problems of the Ministry of internal affairs of Russia)
Russian Federation
Russian Federation
An attempt is made to show the nature and prospects of such a significant tax instrument in modern conditions as a deduction based on a brief historical analysis. The variety of tax deductions in the Russian Federation is considered in terms of the need to increase their size and expand the subject composition of persons entitled to use them. The positive dynamics in the formation of the institute of deductions focuses on further improvement of the current legislation of Russia in terms of differentiation of the subject composition, the introduction of additional categories of subjects, new types of deductions, the development and establishment of a system of incentives and sanctions. A certain analysis of foreign experience in the use of deductions has been carried out, which can be borrowed taking into account the specifics of Russia's economic policy. The trends towards simplification of tax administration and the need to expand the scope of application of deductions, taking into account modern vectors of development of society and the state, are outlined.
deduction, tax deductions, social deductions, property deductions, types of tax deductions, tax policy, tax administration, reduction of tax burden
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