| Popis: |
In this article, the author analyzes the mechanism of collecting tax on personal income. In this connection, the procedure for fixing the principle of economic feasibility of taxes, as well as the possibility of applying this principle by the taxpayer while reducing the tax base, is being considered. This problem is related to the fact that the Tax Code of the Russian Federation does not contain a definition of the personal income tax object, therefore, to eliminate this gap, it is necessary to consider the general principles and principles of tax law, the concept of “income” enshrined in the Tax Code of the Russian Federation, approaches to determining the tax base when taxing income of individuals. The article also presents the relevant law enforcement practice. In the current practice, two approaches can be distinguished for determining the personal income tax object: on the one hand, there are positions of state bodies that confirm the possibility of deducting expenses from the income received by the taxpayer, on the other hand, there is a position according to which it is unacceptable to deduct expenses, and to reduce the size of PIT the mechanisms of tax deductions provided by law must be used. The inconsistency of these positions indicates the need for appropriate changes. The article analyzes the mechanisms for determining the object of personal income tax, enshrined in the doctrine, as well as in foreign countries. Further, the author analyzes the possibility of applying these mechanisms in relation to personal income tax in Russia. At the end of the article, on the basis of the analysis carried out, recommendations are provided on creating a fair mechanism for collecting personal income tax, as well as possible changes to improve the legislation on this issue
№2(47) (2019) |
