Влияние института брака на налоговые отношения

Законы России: опыт, анализ, практика. 2018. № 12. С. 56–61.

Ryabova E.

Aimed at identifying and showing possible forms of a taxpayer's family status influence on his tax liability on the basis of a study of Russian and foreign tax legislation. It is confirmed that the marriage institution can influence on corporate and personal income tax. The family status of a taxpayer can have both positive and negative economic effect for a taxpayer himself. For realizing the principle of equality in taxation a state can apply the family model for person income tax, giving or not giving a taxpayer a choice to use this model.

Keywords: taxpayer, налогоплательщик, Income taxation, подоходное налогообложение, family taxation, collective taxation, family and taxes, семейное налогообложение, коллективное налогообложение, семейный статус налогоплательщика, правовой статус налогоплательщика