Правовые принципы налогообложения семей

Abstract

The article focuses on the tax legal basis for family policy realization in Russia. The subject of the research is the principles of family taxation, their definition and implementation in the domestic legislation. Russian tax legislation is based on individual taxation of physical persons’ income. Taxation depends on a family’s status only for tax residents of the RF. There are some deviations in the implementation of the principles of equality and fairness in the tax legislation, which deal with the double deduction and in some situations may cause the infringement of taxpayers’ rights. The comparative analysis of the national Russian tax legislation and the Agreement between EAEU (Eurasian Economic Union) countries shows that national family tax deduction is not applicable to all EAEU residents. In this article, the author also examines the EU experience in this sphere. On the basis of the study, the author concludes that the participation of the RF in EAEU requires harmonization of some tax legislation’s institutions for implementation of the principle of equality in family taxation.