THE RETROSPECTIVE ANALYSIS OF LEGAL REGULATION OF THE INCOME TAX IN SPORTS IN MODERN BELARUS
The evolution of the income tax from individuals in the Republic of Belarus since 1991 has been considered in the article. The focus is given to the research of the legal issues in sports. The peculiarities of the collection of income tax from individuals in relation to athletes and coaches are analyzed, the most significant changes of legal regulation are highlighted. In particular, there were considered the change in tax rates, the expansion of the list of objects that are not taxable, the distribution of professional deduction for athletes and coaches who are individual entrepreneurs. Additionally, special attention was paid to the description of the tax privileges that are granted to the above subjects, a retrospective analysis of their legal consolidation and economic comparison of privileged amounts on the basis of the established exchange rate for the period under study were carried out. In conclusion, the author’s position on the issues under study is formulated, and the ways to improve tax legislation in this area are suggested.