Galyautdinova, A. S. Family as a Participant of Tax Relations

Abstract: The article studies the infl uence of a taxpayer’s family status on his payment of income, transport and land taxes. The author also touches upon the question about family’s legal position in taxation laws of Russia and other countries. It is found out that certain types of taxes not subject to taxation as regulated by article 217 of the Russian Federation Tax Code creates certain grounds for assuming that there are actually certain signs of the conception of cumulative taxation of family members in the Russian Federation Tax Code. However, it has been also proved that a taxpayer’s family status is not quite fully considered in granting of tax deductions from income tax. It is well shown that separate taxation of spouses’ income contradicts to the legal order of regulation of their cumulative property. Based on experience of the foreign states, the author of the article makes conceptual suggestions allowing to fully consider a taxpayer’s family status when calculating the amount of tax deduction from his income tax. The author also proves the need in legal enforcement of cumulative taxation of family members and offers her own conception of cumulative taxation of family members based on the institution of a consolidated group of taxpayers.

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