Actual issues of taxation of a healthy lifestyle in business

Makarova N.V.1
1 Байкальский государственный университет - Читинский институт

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Journal paper

Russian Journal of Entrepreneurship *
Volume 19, Number 10 (October 2018)
* Этот журнал не выпускается в Первом экономическом издательстве

Citation:

Makarova, N. V. (2018). Actual issues of taxation of a healthy lifestyle in business. Russian Journal of Entrepreneurship, 19(10), 3201-3208. https://doi.org/10.18334/rp.19.10.39410

Abstract:
The article deals with the actual problem of encouraging employers to create conditions for physical education and sports in labor collectives. Despite the need of the state to increase the working capacity of the population and the active promotion of a healthy lifestyle, tax instruments to stimulate the employment of sports by working citizens are not fully utilized. Contradictions between labor and tax legislation on this issue are revealed. Conclusions are drawn on the advisability of recognizing expenses on physical culture and sports for the purpose of imposing income tax, expanding the list of amounts not subject to insurance premiums and the appropriateness of introducing tax relief on personal income in terms of social deduction for physical education and sports.

Keywords: taxation, tax benefit, tax deduction, labor protection, healthy lifestyle, physical activity and sports

JEL-classification: I18, H25, I19

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Смотрите также:

   Formation of human capital: healthy life style as a constituent factor (Дубик Е.А.) Creative Economy. Num. 2 / 2014

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  Regulation of the process of legalization of the income taxation of self-employed citizens in the Russian Federation at the present stage (Скруг В.С.) Russian Journal of Labour Economics. Num. 1 / 2019

   Roadmap of environmental and tax burden as a tool for the implementation of environmental taxation in the regions of the Russian Federation (Палкина Д.С.) Economic security. Num. 10 / 2024

   Income tax features for remote employees (Маскин М.М.) Journal of Economics, Entrepreneurship and Law. Num. 6 / 2024

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