Tax Deductions: Nature and Application Problems

Providing tax deductions admits the population to feel the actual financial participation of the state in their lives. The paper defines the concept of tax deduction, revealing it from the point of view of legal optimization of the taxation of individuals. The research singled out conditions for gra...

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Bibliographic Details
Main Authors: M. A. Polyakova, A. V. Nosov
Format: Article
Language:Russian
Published: Government of Russian Federation, Financial University 2022-11-01
Series:Учёт. Анализ. Аудит
Subjects:
Online Access:https://accounting.fa.ru/jour/article/view/487