Abstract:

The article is devoted to the peculiarities of the provision of professional tax deductions under the tax to incomes of physical persons subjects receiving remuneration under civil law agreement. Considered some important aspects of this sphere of legal relations. Studied the work of various authors on the subject, on the basis of which defined some of the most important moments. In particular, the correct choice of method of application of the deduction; the possibility of inclusion of certain items of expenditure, etc. the main problems encountered in the implementation of the mechanism providing these deductions. Revealed that to date there is no specification of types of civil law contracts, for which the taxpayer has the opportunity to get professional tax deduction. The analysis of secondary legislation on the topic under study allowed the author to identify the types of civil contracts, performing work which offers the opportunity to get professional deduction for personal income tax. Based on the identified bottlenecks in law enforcement, it is proposed to amend section 2 of article 221 of the Tax code of the Russian Federation regarding clarification of the types of civil contracts. Given the development of partnership relations between the Russian Federation and member countries of the EAEU, as well as a course on the harmonisation of the tax legislation of the States parties, attention is paid to the difficulties associated with providing professional tax deduction to natural persons who are residents of member countries of the EAEU.

Keywords: tax, professional tax deduction, a civil contract