International Accounting

Abstracting and Indexing

Referativny Zhurnal VINITI RAS
Google Scholar

Online available



Cyberleninka (12 month OA embargo)

Receiving a social tax deduction for personal income tax for treatment: Practical aspects

Vol. 22, Iss. 4, APRIL 2019

Received: 5 March 2019

Received in revised form: 1 April 2019

Accepted: 3 April 2019

Available online: 15 April 2019

Subject Heading: Tax and taxation

JEL Classification: M49, М52

Pages: 430–449

Dmitrieva O.V. Higher School of Printing and Media Industry, Moscow Polytechnic University (Moscow Poly) Moscow, Russian Federation

Subject This article deals with the issues of social tax deductions for personal income tax for treatment, considered as a legal way to reduce the tax burden of individual taxpayers.
Objectives The article aims to analyze the provisions of the present-day legal acts in the field of taxation of individuals and materials of judicial practice to clearly determine the possibility of individuals applying tax deduction for treatment in various situations and the procedure for documenting to receive a tax deduction for treatment.
Methods For the study, I used the methods of expert analysis, comparison, and deduction.
Results The article assesses the possibility of obtaining and the amount of tax deduction for treatment depending on many factors, and it analyzes the procedure for documenting the tax deduction depending on the source of its receipt, i.e. the taxpayer or employer's residency registration.
Conclusions and Relevance Proper documenting the costs of medical treatment in accordance with the tax law requirements is much helpful to obtain a social tax deduction for treatment and thus legally reduce the tax burden. The results of the study can be used by practitioners in the field of taxation, practicing accountants, lawyers, auditors, as well as a wide range of individual taxpayers.

Keywords: personal income tax, tax deduction for treatment


  1. Yurchenkova N.V. [Tax deductions according to the personal income tax as the element of socialization of the tax policy]. Izvestiya TulGU. Ekonomicheskie i yuridicheskie nauki = News of Tula State University. Economic and Legal Sciences, 2013, no. 4-1, pp. 56–66. URL: Link (In Russ.)
  2. Vyal'tsev N.N. [Rates and deductions for individual income tax and their impact on the social situation of the population]. Teoriya i praktika obshchestvennogo razvitiya = Theory and Practice of Social Development, 2013, no. 1, pp. 366–369. URL: Link (In Russ.)
  3. Abaev E.O. [Socialization of personal income taxation as a promising area of Russian tax policy]. Teoriya i praktika obshchestvennogo razvitiya = Theory and Practice of Social Development, 2015, no. 12, pp. 161–165. URL: Link (In Russ.)
  4. Yur'ev V.M., Filatova I.I. [Income tax as tool of realization of justice principle in civil society]. Vestnik Tambovskogo universiteta. Seriya: Gumanitarnye nauki = Tambov University Review. Series Humanities, 2012, no. 3, pp. 41–45. URL: Link (In Russ.)
  5. Hayo B., Uhl M. Taxation and Labour Supply: Evidence from a Representative Population Survey. Journal of Macroeconomics, September 2015, vol. 45, pp. 336–346. URL: Link
  6. Mirrlees J.A. Population Policy and the Taxation of Family Size. Journal of Public Economics, August 1972, vol. 1, iss. 2, pp. 169–198. URL: Link90001-1
  7. Yaburova D.V. [Disadvantages and tendencies of development of the personal income tax in the Russian Federation]. Sovremennaya ekonomika: problemy, tendentsii, perspektivy, 2014, no. 10, pp. 45–54. (In Russ.) URL: Link
  8. Zalibekova D.Z. [Improvement of the mechanism of functioning of the personal income tax in Russia]. Gumanitarnye, sotsial'no-ekonomicheskie i obshchestvennye nauki = Humanities, Social-economic and Social Sciences, 2015, no. 3-2, pp. 148–149. URL: Link (In Russ.)
  9. Barkhatova T.A. [Ways to improve standard and social deductions for income tax]. Teoriya i praktika servisa: ekonomika, sotsial'naya sfera, tekhnologii, 2012, no. 2, pp. 167–173. URL: Link (In Russ.)
  10. Chukhnina G.Ya., Golovanova V.S. [On basic ways of improving individuals' taxation in the Russian Federation]. Vestnik VolGU. Seriya 3: Ekonomika. Ekologiya = Science Journal of Volgograd State University. Global Economic System, 2011, no. 1, pp. 177–183. URL: Link (In Russ.)
  11. Mezentseva Yu.R., Gonchaev D.Kh., Kharchenko K.E., Shevchenko E.E. [Actual problems of taxation of individuals in the Russian Federation]. Upravlenie ekonomicheskimi sistemami: elektronnyi nauchnyi zhurnal, 2017, no. 6. (In Russ.) URL: Link
  12. Tyutyuryukov V.N., Tyutyuryukov N.N., Ternopol'skaya G.B. [Metamorphosis of personal income tax deductions]. Nalogovaya politika i praktika, 2010, no. 4, pp. 18–25. URL: Link (In Russ.)
  13. Erchenkova E.M. [Tax deductions for personal income tax as an element of hidden regression]. Vestnik nauki i obrazovaniya = Bulletin of Science and Education, 2017, no. 5, pp. 53–55. URL: Link (In Russ.)
  14. Lermontov Yu.M. [Controversial issues of tax deductions for personal income tax]. Bukhgalterskii uchet v byudzhetnykh i nekommercheskikh organizatsiyakh = Accounting in Budgetary and Non-Profit Organizations, 2009, no. 5, pp. 28–32. URL: Link (In Russ.)
  15. Zemlyakova A.V., Chumakova N.A. [Review of changes to provide employees with deductions for personal income tax]. Innovatsionnaya nauka, 2016, no. 2, pp. 121–125. URL: Link (In Russ.)
  16. Derevyankina A.S., Kashirina Yu.P., Semeikina N.P. [Legal regulation of submission of tax deductions for personal income tax]. Territoriya nauki, 2018, no. 4, pp. 161–166. URL: Link (In Russ.)
  17. Lermontov Yu.M. [Topical issues of calculation and payment of personal income tax in decisions of arbitration courts]. Bukhgalter i zakon = Accountant and Law, 2007, no. 11, pp. 41–48. URL: Link (In Russ.)
  18. Eriashvili N.D., Grigor'ev A.I. [Standard and social tax deductions for personal income tax: judicial review and clarification of legislation]. Vestnik Moskovskogo universiteta MVD Rossii, 2016, no. 4, pp. 264–273. URL: Link (In Russ.)
  19. Dmitrieva O.V. [Accounting and tax accounting of settlements with authors and artists in publishing houses in 2015]. Bukhgalterskii uchet v izdatel'stve i poligrafii = Accounting in Publishing and Printing Arts, 2015, no. 2, pp. 7–15. URL: Link (In Russ.)
  20. Vakhromova N.E., Gornostaev V.N. [The transfer of personal income tax, calculated in terms of financial assistance]. Bukhgalterskii uchet v byudzhetnykh i nekommercheskikh organizatsiyakh = Accounting in Budgetary and Non-Profit Organizations, 2016, no. 24, pp. 14–19. URL: Link (In Russ.)
  21. Smirnova E.E. [Analysis of the current practice of tax control completeness reflection of individuals' income and its efficiency improvement]. Vestnik Adygeiskogo gosudarstvennogo universiteta. Seriya 5: Ekonomika, 2014, no. 3, pp. 273–281. (In Russ.) URL: Link
  22. Yablokov D.Yu. [Approaches to automating administrative processes of tax on personal income]. Problemy ekonomiki i upravleniya v torgovle i promyshlennosti, 2015, no. 4, pp. 36–40. (In Russ.)

View all articles of issue


ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 22, Iss. 6
June 2019