Historical, Philosophical, Political and Law Sciences, Culturology and Study of Art. Issues of Theory and Practice. Tambov: Gramota, 2012. № 11. Part 1. P. 190-192.
ABOUT SOME PROBLEMS OF ENFORCEMENT OF RIGHT TO PROPERTY-RELATED TAX DEDUCTION
Tokareva Kristina Grigor'evna
Naberezhnye Chelny Branch of Institute of Economics, Management and Law in Kazan'
Abstract. The author considers some problematic aspects of the enforcement of the right to property-related tax deduction according to the tax legislation of the Russian Federation, pays special attention to the problems of getting a certificate on personal income in the form of 2-НДФЛ, the timely return of property tax deduction, and gives recommendations for their solution.
Key words and phrases: имущественный налоговый вычет, декларация, справка о доходах физического лица, ставка рефинансирования, property-related tax deduction, declaration, certificate on personal income, refinancing rate
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