Abstract:

Abstract. The article considers economic and legal essence of the professional tax deductions under the tax to incomes of physical persons. attention is Paid to the analysis of approaches of various authors to the solution of this issue. It is established that in regard there is scientific debate over identification of such categories as "tax benefit" and "tax deduction". In this regard, the author examines the legal nature of each of the above-mentioned phenomena in taxation, on the basis of which the conclusion is made about the lack of accuracy in such identification. As part of the definition of legal entity deduction, the author points to the existence of a right for taxpayers to appropriate the advantage that does not violate at the same time, the principle of fairness, which is fundamental to the tax system of the Russian Federation. The assumption that the economic essence of considered deductions should be considered from the point of view of the two subjects of tax legal relations: the state and the taxpayers. Based on this, the features of the professional providing personal income tax deductions for these categories of taxpayers as individual entrepreneurs, authors who receive royalties and individuals that use works of science, art, etc.

Keywords: the legal nature of the deduction, the economic essence of the tax credit, professional tax deduction, tax