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Finance and Credit
 

Methodical aspects of tax deductions application (personal income tax) in decisions of the Constitutional court of the Russian Federation

Vol. 18, Iss. 32, AUGUST 2012

Available online: 12 September 2012

Subject Heading: Taxation

JEL Classification: 

Telegus A.V. PhD in Economics, Head of department "Special Disciplines", the Federal State-Financed Educational Institution for the Additional Professional Training Federal Tax Service Training Centre, Nizhny Novgorod
a.v.telegus@mail.ru

It is known that the greatest number of the facts of addresses of taxpayers to tax authorities concerning the personal income tax is connected with granting the tax privileges described in chapter 23 of the Tax Code of the Russian Federation. In the article in question methodical aspects of application of social and property tax deductions in decisions of the Constitutional Court of the Russian Federation are considered, the main methodological approaches used by the highest court when dealing with the legislation concerning taxation of personal income are presented.

Keywords: the Constitutional Court of the Russian Federation, a taxpayer, social tax deduction, property tax deduction

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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