Освобождение от подоходного налогообложения семейных граждан: финансово-правовой аспект

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This article discusses the tax privileges that are granted to persons who have the status of family citizens and who receive the opportunity not to increase the income tax base through payments directed to family members of such a taxpayer and his close relatives. However, the legislator allows a different approach to the categories of family members, the age of children and other conditions, which leads to a violation of the principles of equal and fair taxation.