Solodimova Tatyana Yurevna – Senior Lecturer of the Chair of Tax and Taxation (Privolzhsky Institute of Advanced Training of the Federal Tax Service of Russia)
The present article is dedicated to the main aspects of the provision of social tax deductions for education and medical treatment, as well as to a series of relevant issues on the part of both tax-payers and tax authorities. The goal is to consider the legal aspects of receiving a social deduction in case a tax-payer has to pay for the education or medical services.
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