THE WORLD OF TAx DEDUCTIONS

THE WORLD OF TAx DEDUCTIONS

In this article a study and methodological foundations of the structure of taxes and fees. Disclosed the concept of elements of tax and duty. Focuses on the nature of the concept of «tax deduction». Provides legal and the author’s interpretation of the term «tax deduction». Examples of application o...

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Bibliographic Details
Main Author: Alexei V. Dujov
Format: Article
Language:Russian
Published: Plekhanov Russian University of Economics 2016-08-01
Series:Statistika i Èkonomika
Subjects:
элементы налога
классификация элементов налога
природа налогового вычета
налого вый вычет по налогу на добавленную стоимость
стандартные вычеты по налогу на доходы физических лиц
про фессиональные налоговые вычеты по налогу на доходы физических лиц
elements of taxes
classifica tion of elements of the tax nature of tax deduction
tax deduction for value added tax
standard deductions under the tax to incomes of physical persons
professional tax deductions under the tax to incomes of physical persons
Online Access:https://statecon.rea.ru/jour/article/view/816

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