COMPARISON OF TAX BENEFITS FOR LARGE FAMILIES ACROSS RUSSIAN REGIONS

The task of supporting large families is relevant all over the world and has been recognized in the Sustainable Development Goals formulated by the United Nations. A large family in Russia is a family with three or more children, and this status is maintained until the eldest child reaches 18 or 23 years of age in full-time education. A single criterion for having many children was legislated at the federal level in the context of the adopted course to improve the demographic situation in 2024 in order to ensure equal rights for such families in all regions. However, an analysis of regional tax benefits reveals significant disparities in their provision. The level of development, the amount of tax and other benefits provided for large families, as well as their disparities in the regions are assessed. Based on the data from the FTS website and regulatory legal acts, transport, land taxes and personal property taxes were considered. For a comparative analysis, seven regions with different levels of budget provision were selected according to RIA Rating statistics. As a result, a relationship was established between the level of well-being of families and the number and quality of tax benefits in the regions and the level of their economic development. It was revealed that the formal unification of the status did not provide real equality in tax support, which indicates the need to develop federal minimum standards of tax benefits for large families. The results of the study are relevant and can be used by legislative authorities to develop unified minimum standards for tax support for large families throughout the Russian Federation, to align social policy in various regions of Russia, as well as as a source for research.

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