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Social tax deductions and certain aspects of their provision


Tatyana Solodimova
(about the author)

Solodimova Tatyana Yurevna – Senior Lecturer of the Chair of Tax and Taxation (Privolzhsky Institute of Advanced Training of the Federal Tax Service of Russia)

Published in:
Journal of Economics, Entrepreneurship and Law
– Volume 5, Number 4 (October-December, 2015)

JEL classification: H20, H21, H29

Keywords: social tax deductions, supporting documentation, tax authorities, tax payers


Citation:
Tatyana Solodimova (2015). Social tax deductions and certain aspects of their provision. Journal of Economics, Entrepreneurship and Law, 5(4), 247-252. doi: 10.18334/epp.5.4.2109


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Abstract:

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.








References:
1. Nalogovyy kodeks RF (chasty 2 v red. ot 05.10.2015).
2. Postanovlenie Pravitelstva RF ot 19 marta 2001 g. №201 (v red. ot 26.06.2007).
3. Federalnyy zakon ot 24.04.2008 N 48-FZ (red. ot 22.12.2014) "Ob opeke i popechitelstve" (s izm. i dop., vstup. v silu s 01.01.2015).
4. Opredelenie Konstitutsionnogo suda Rossiyskoy Federatsii ot 23.09.2010 N 1251-O-O.

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