Tax Incentives as Way to Provide Social Support for Families with Children
Abstract
The tax legislation establishing tax benefits for families with children is represented both by the Tax Code of the Russian Federation, tax laws of subjects of the Russian Federation, and regulatory legal acts on the taxes of representative bodies of municipalities. This article for the first time attempts to analyze the tax legislation of the regional and local level of seven subjects of the Russian Federation in the Siberian Federal district, establishing tax incentives for families with children: Altai and Krasnoyarsk territories, Novosibirsk, Tomsk, Omsk and Kemerovo regions, as well as the Altai Republic.
The publication established that if the tax policy in relation to the establishment of tax benefits for families with children in the Altai region is one of the best in the Siberian Federal district, municipal formations in the Altai region do not have the financial ability to provide adequate financial support to families with children on the same level as in the municipalities in other regions of the Russian Federation in the Siberian Federal district.
The main problem with the use of tax incentives for families with children is that most taxpayers are unaware of the benefits they have under the law. In our opinion, this problem can be solved through additional explanatory work through social services.
DOI 10.14258/izvasu(2018)3-09
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