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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

https://doi.org/10.24891/ia.22.4.430

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

https://orcid.org/0000-0001-8328-3971

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

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