Published in «Russian Journal of Entrepreneurship»10 / 2018
DOI: 10.18334/rp.19.10.39410

Actual issues of taxation of a healthy lifestyle in business

Makarova Natalya Vladimirovna, Baikal State University - Chita Institute, Russia

Актуальные вопросы налогообложения здорового образа жизни в предпринимательстве - View in Russian

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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:

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

JEL-Classification: H25, I18, I19

Citation:
Makarova N.V. (2018). Actual issues of taxation of a healthy lifestyle in business [Aktualnye voprosy nalogooblozheniya zdorovogo obraza zhizni v predprinimatelstve]. Russian Journal of Entrepreneurship, 19(10). (in Russian). – doi: 10.18334/rp.19.10.39410.


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