Налоговый вычет на обучение как фактор стимулирования спроса на платные образовательные услуги

Abstract

The social tax deduction for personal income tax on education is one of the state tools to stimulate demand for paid educational services. The increase in its volume corresponds to the tasks on the agenda of increasing the fairness of income taxation and smoothing the social inequality of citizens. The relevance of the study of the possibilities of improving the deduction for education will increase due to the fact that the level of education of citizens, various opportunities for Russians to access education, low intergenerational mobility are among the factors of high social differentiation. The subject of the study is the personal income tax deduction. The purpose of the work is to substantiate the possibilities of a personal income tax deduction for training in the process of ensuring the smoothing of social inequality of citizens by increasing its demand by taxpayers and providing it in a proactive mode. According to the results of the sociological survey, a decrease in the demand for the deduction for tuition with an increase in taxpayer income, unlike other personal income tax deductions. According to the results of correlation and regression analysis, a high feedback relationship between the level of social inequality of citizens and the amount of social tax deduction for education was established, which indicates the presence of a significant potential for deduction for education in smoothing social inequality of citizens. Conclusions are drawn about the high demand for the social tax deduction for education against the background of a slowdown in the volume of its provision in comparison with other tax deductions. Promising areas for improving the provision of social tax deduction for training are differentiation of categories of recipients, indexing of limits and simplification of the procedure for obtaining them.