Tax mechanisms of state support of citizens in Russia
This article discusses the tax mechanism of state support for citizens and reflects the current tax mechanisms. Arguments are given in favor of the need for social support for citizens in Russia. It is noted that in order to encourage the population to act and work responsibly towards the sustainable development of the state, it is required to introduce tax incentives. The paper also explores the existing and most effective measures and tools to support citizens, as well as innovations aimed at improving the lives of taxpayers. The provisions of the tax legislation are analyzed. In conclusion, the authors propose to amend paragraph 3, paragraph 6 of Art. 210 of the Tax Code of the Russian Federation and increase personal income tax deductions for persons who received a disability due to the accident at the Chernobyl nuclear power plant or as a result of military operations in which the territory of the USSR and the Russian Federation was protected.