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Taxes and Taxation
Reference:
Sbezhnev, A. A.
Some Legal Aspects of Origin of Law on Personal Income Tax Deductions
// Taxes and Taxation.
2009. № 10.
URL: https://en.nbpublish.com/library_read_article.php?id=57035
Sbezhnev, A. A. Some Legal Aspects of Origin of Law on Personal Income Tax DeductionsAbstract: Some Legal Aspects of Origin of Law on Personal Income Tax Deductions.. 71 The right for tax deductions is conditioned by a number of both objective and subjective reasons. The author of the article concluded that the right for tax deductions appears when a taxpayer acquires his tax responsibility. At the very moment when taxable activities and assets are being formed, a taxpayer acquires both the tax responsibility and the right to lower his responsibility through tax deductions. Keywords: tax, personal income tax, citizen, Codex, extract, right, responsibility, benefit, privilege.
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