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Article

Льготы по НДФЛ в России и за рубежом: критический анализ

Ляшок В. Ю., Горлин Ю. М.

Nowadays tax incentives are widely used in many countries including Russia. Nevertheless, this tax instrument has a number of significant disadvantages. Firstly, they decrease budget revenues, and at the same time the efficiency of tax incentives usually is not estimated and seems to be not positive. Secondly, a lot of tax incentives can be replaced by more comfortable types of direct expenditures. Finally, as a rule, from an equity standpoint tax exemption is not a good, as recipients of tax exemption are usually wealthy people. This paper discusses main theoretical aspects of tax incentives (with focus on personal income taxation), provides a review of the world taxation practices and analyzes the tax exemptions in Russia. The results of analyses allow to outline the recommendations intended to improve the personal income taxation.