Tax and Legal Measures to Support Families
The pandemic and the resulting social and economic constraints have exacerbated the contradictions in society. The gap between rich and poor has widened, and demographic imbalances have increased. All this required the public authorities not only to adjust the existing measures to support socially vulnerable segments of the population, including measures in the tax sphere, but also to adopt new ones. The development of the latter involves the revision of existing measures. The article discusses tax and legal measures to support families at the federal, regional and local levels. The purpose of the study is to analyze Russian tax and legal measures to support families. To do this, the following tasks were solved: 1) to reveal the essence of the category of tax and legal measures to support families; 2) to determine the circle of persons to whom the regulatory impact is addressed; 3) to identify the advantages and disadvantages of the approaches implemented at three levels, due to the specifics of the legal structures used; 4) to establish the degree of internal consistency of the relevant regulatory array. Using general scientific methods and the method of comparative legal analysis of federal and regional legislation and regulatory legal acts adopted by representative local self-government bodies, the main features of tax and legal measures to support families are identified. The latter are defined as measures provided in the legislation on taxes and fees aimed at the formation and preservation of the family as a social entity by creating advantages in the distribution of the tax burden for its members and taxpayers, creating favorable social conditions for the family in various spheres of public life. Based on the personal principle of taxation of income and property of individuals, at the federal level, tax and legal measures to support families are carried out mainly by providing benefits to its members. At the regional and local levels, there are deviations from this principle, which creates uncertainty. Shortcomings in the legal structure of benefits can manifest themselves in the process of implementing the rights to benefits and prevent the creation of services for their administration. For the purpose of prevention, regular monitoring of regional and municipal blocks of legislation on taxes and fees is recommended.