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Criteria for Classification of Beneficiaries of Social Tax Benefits
Ksiropulos Irina Dmitrievna

post-graduate student of the Department of Tax Policy and Customs Tarrif Regulation at Financial University under the Government of the Russian Federation

125993, Russia, g. Moscow, Leningradskii prospekt, 49

ira-ksira@yandex.ru
Другие публикации этого автора
 

 

Abstract.

The subject of the research is the classification of recipients of social tax benefits, the object of the research is the social tax benefits granted to beneficiaries in accordance with the classification of recipients of tax benefits offered by the author of the article. In this article Ksiropulos examines such aspects of the topic as the social support of population through applying tax instruments, in particular, personal income tax benefits. The author pays special attention to the decrease of the level of social dependency by using tax benefits, in particular, withdrawal of employable citizens from the category of poor individuals to the category of self-sufficient individuals. The theoretical and methodological basis of the research includes legal acts of the Russian Federation issued in the field of social welfare as well as tax regulation of profits of physical entities and socially oriented organisations. The scientific novelty of the research is caused by the fact that the author offers a classification of recipients of social support for taxation purposes and defines criteria for selecting tax benefits depending on beneficiaries in accordance with the principals of them being transferred to the category of self-sufficient individuals as well as creation of certain 'target' conditions for granting tax benefits, in particular, lowering the level of social dependency. 

Keywords: tax policy, charity, business entities, tax mechanism, tax instruments, social support, Beneficiary of social tax benefits, poor families, self-sufficiency, social dependency

DOI:

10.7256/2454-065X.2018.4.25928

Article was received:

01-05-2018


Review date:

04-04-2018


Publish date:

02-05-2018


This article written in Russian. You can find full text of article in Russian here .

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