Home  Journals  Finance and Credit  38(470) - 2011 October

The elements of family taxation in individual income tax

Available online: 20 October 2011

Subject Heading: Taxation

JEL Classification: 

In the Russian tax law the legal entity under personal income tax is understood to be a concrete individual person; and the family is not regarded as a taxpayer. However, this paper considers examples of consolidated taxation of related individuals’ income, according to the norms of Chapter 23 of the Tax Code of the Russian Federation, and this fact enables us to discuss an option to put the family taxation into practice. The conclusion is made that there is a necessity to legislate an institution of "consolidated taxpayer".

Keywords: taxpayer, family members, spouses, parents, consolidated taxpayer

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

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