Home  Journals  National Interests: Priorities and Security  19(208) - 2013 May

Family taxation as tool to strengthen the socialization of tax policy at present stage

Available online: 27 May 2013

Subject Heading: SOCIAL SPHER

JEL Classification: 

One of the priorities in the development of tax policy in the Russian Federation is its socialization, the trend in human values. The introduction of family taxation can be seen as aimed at protecting the rights of the family. In the article the feasibility of introducing taxation on income and family assets as consolidated taxpayer are revealed. Along with the declaration of personal income is proposed to introduce the practice of giving taxpayers a «family» of the declaration.

Keywords: family, family taxation, family tax return, consolidated taxpayer, income and family property

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ISSN 2311-875X (Online)
ISSN 2073-2872 (Print)

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