SOCIAL TAX DEDUCTION FOR SPORTS: PREVENTION OF INCIDENTS WITH FISCAL AUTHORITIES

The article is devoted to the study of the topical issue of granting a social tax deduction to citizens on the income of individuals for physical education and health services as a method of activating the population for physical culture and sports. Familiarization with the list of physical culture and sports organizations, individual entrepreneurs operating in the field of physical culture and sports as the main activity, which is one of the conditions for obtaining a social tax deduction, revealed the presence of educational organizations of various types. In this connection, the above raises doubts about the receipt by citizens of a social tax deduction for the physical culture and health services provided to him, and this is due to the fact that one of the conditions for its provision by the fiscal authorities is violated. We assume that the situation may worsen from January 1, 2023, when, in accordance with the adopted law on the harmonization of legislation on education and on physical culture and sports, the civil law status of “sports schools” will be massively transformed from a physical culture and sports to an educational organization. The authors, having studied the current legislation of the Russian Federation, come to the conclusion that it is necessary both to revise the requirements for the formation of a list of organizations engaged in which a citizen can receive a social tax deduction for socially significant expenses, and to establish tax benefits for organizations.