THE RETROSPECTIVE ANALYSIS OF LEGAL REGULATIONOF THE INCOME TAX IN SPORTS IN MODERN BELARUS

Authors

  • E. V. Myagkaya Belarusian State University, Ministry of Education of the Republic of Belarus, 4, Nezavisimosti ave., 220030 Minsk, the Republic of Belarus Author

Keywords:

history of taxation; athlete; coach; income tax from individuals; tax privileges; tax rate

Abstract

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.

Ref.: 20 titles.

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Published

2017-12-01

Issue

Выпуск 5. Декабрь 2017 года

Section

ЮРИДИЧЕСКИЕ НАУКИ

License

Copyright (c) 2023 Вестник БарГУ Серия "Исторические науки и археология. Экономические науки. Юридические науки"

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