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

Author

Listed:
  • Tatiana A. Malinina

    (Gaidar Institute for Economic Policy; Institute for Applied Economic Research, Russian Presidential Academy of National Economy and Public Administration)

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.

Suggested Citation

  • Tatiana A. Malinina, 2016. "Investments Tax Deductions in Personal Income Tax in the Context of Tax Benefits Reduction," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 4, pages 46-52, August.
    • Handle: RePEc:fru:finjrn:160405:p:46-52
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    More about this item

    Keywords

    investments tax deductions; personal income tax; individual investment account; tax benefits;
    All these keywords.

    JEL classification:

    • I31 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty - - - General Welfare, Well-Being
    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution

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