LEGISLATIVE REGULATION OF TAX BENEFITS IN THE CONTEXT OF DIGITALIZATION PROVIDED TO SUPPORT FAMILIES AND CHILDREN IN RUSSIA AND ABROAD
The article discusses tax benefits aimed at supporting families and children in Russia. The main problem is that most taxpayers do not know about certain benefits that are provided in accordance with the legislation. And also in tax law, the question of the nature, function and role of tax benefits still remains insufficiently studied. The analysis of foreign countries makes it possible to study the existing solutions to such problems and the result of applying these solutions.