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Taxes and Taxation
Reference:

Bazhenov, A. A., Usacheva, E. V. Adjustment of Tax Deductions on Personal Income Tax as an Additional Source of Revenue of Regional and Local Budgets (the Case Study of the Vladimir Region)

Abstract: The Tax Code of the Russian Federation allows the legislative (representative) authorities of the Russian Federation constituents, depending on their regional peculiarities, adjust the amounts of social and property tax deductions within the limits set forth by the Tax Code of the Russian Federation (Article 222 of the Tax Code of the RF). Implementation of such powers creates objective prerequisites for revenue increase of regional and local budgets.


Keywords:

tax, social, property, deductions, right, powers, regional, peculiarities, revenues.


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