Abstract
The paper aims to analyze how tax law encourages citizens to play sports. The right of citizens to receive a tax deduction for sports expenses that entered into force on 1 January 2022, in the author’s opinion, needs to be significantly improved, since the expenses under consideration do not always mean sports activities. Digital fixation is offered in a special application for sports activities. In addition, independent sports activities remain outside the framework of this system, which violates the principle of equality of taxpayers. The paper suggests the idea of encouraging independent sports activities and passing RLD standards through tax measures: for citizens who play sports on their own, it is necessary to provide for the right to a deduction for personal income tax, but not in connection with expenses, but when passing certain standards. The author believes that strengthening the health of the population due to sports and a healthy lifestyle will repeatedly pay off the tax expenses of the state associated with the use of innovative tax measures to facilitate healthy lifestyle.
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