INCREASING THE AVAILABILITY OF PATRONAGE SERVICES BY OPTIMIZING THEIR TAXATION

Abstract

Annotation

As modern civilization seeks to advance along the path of sustainable development, it is necessary to promote the sustainable development of society. Decline in the birth rate, an increase in the proportion of the elderly population and an increase in the incidence of people of working age directly threaten the sustainable development of society. Therefore, maintaining people's ability to work (in relation to the second and third problems) is one of the key goals of the state and society. The paper proposes ways to improve the sustainable development of society through the maintenance of people's ability to work through patronage services. In this concept, amendments to the current tax legislation are proposed:

1. exclude from the list of prohibited activities under the special regime in the form of a tax on professional income intermediary activities in the field of patronage services;
2. Include in the list of social deductions for personal income tax not only treatment services, but also patronage services for the taxpayer, his children under 18, parents with disabilities.