Investments Tax Deductions in Personal Income Tax in the Context of Tax Benefits Reduction

Tatiana A. Malinina ()
Additional contact information
Tatiana A. Malinina: Gaidar Institute for Economic Policy; Institute for Applied Economic Research, Russian Presidential Academy of National Economy and Public Administration

Finansovyj žhurnal — Financial Journal, 2016, issue 4, 46-52

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.

Keywords: investments tax deductions; personal income tax; individual investment account; tax benefits (search for similar items in EconPapers)
JEL-codes: D31 I31 (search for similar items in EconPapers)
Date: 2016
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.nifi.ru/images/FILES/Journal/Archive/2016/4/statyi_4/fm_2016_4_05.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:160405:p:46-52

Access Statistics for this article

Finansovyj žhurnal — Financial Journal is currently edited by Vladimir S. Nazarov

More articles in Finansovyj žhurnal — Financial Journal from Financial Research Institute, Moscow 125375, Russia Contact information at EDIRC.
Bibliographic data for series maintained by Gennady Ageev ().