Template-Type: ReDIF-Article 1.0
Author-Name: Tatiana A. Malinina
Author-Email: Malinina@iep.ru
Author-Workplace-Name: Gaidar Institute for Economic Policy; Institute for Applied Economic Research, Russian Presidential Academy of National Economy and Public Administration
Title: Investments Tax Deductions in Personal Income Tax in the Context of Tax Benefits Reduction
Abstract: Russian tax legislation in the sphere of regulation of the taxation of income from operations with financial instruments undergoes frequent changes. However, some innovations cannot be considered indisputable. The author discusses the reasonability for investments tax deductions in personal income tax in the Russian tax system, possible ways of their abolishment and suggests the amendments to the tax law to prevent incorrect use of the respective tax benefits.
Classification-JEL: I31, D31
Keywords: investments tax deductions, personal income tax, individual investment account, tax benefits
Journal: Finansovyj žhurnal — Financial Journal
Pages: 46-52
Issue: 4
Year: 2016
Month: August
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2016/4/statyi_4/fm_2016_4_05.pdf
File-Format: Application/pdf
Handle: RePEc:fru:finjrn:160405:p:46-52