Tax deduction as a motivation tool in physical education and sports activities for the population
Authors:
1.
Saratov State Technical University named after Yu.A. Gagarin, Saratov
(Department of Physical Culture and Sports, Associate Professor)
employee from 01.01.2003 until now
Saratov, Saratov, Russian Federation
employee from 01.01.2003 until now
Saratov, Saratov, Russian Federation
2.
Yuri Gagarin State Technical University of Saratov
3.
Yuri Gagarin State Technical University of Saratov
(associate professor)
employee from 01.01.2002 to 01.01.2025
Saratov, Saratov, Russian Federation
employee from 01.01.2002 to 01.01.2025
Saratov, Saratov, Russian Federation
4.
Saratov State Academy of Law
Type:
Article
Pages:
from 34
to 37
Status:
Published
Received:
21.02.2024
Accepted:
19.03.2024
Published:
02.10.2025
Subject area:
UDC 796.078
CSCSTI 77.01
CSCSTI 77.01
Language:
Russian
Keywords:
sport, physical education, tax deduction, healthy lifestyle, working capacity
Abstract (English):
The article considers the mechanism of involving the population in physical education and sports through state preferences. An important priority of economic development is to ensure the quality and accessibility of physical education and sports services. To achieve this goal, the state program "Development of physical culture and Sports" was developed in 2014. A study is presented to identify interest in physical education and awareness of obtaining a tax deduction from students. The strengths and weaknesses of the initiative on the possibility of obtaining a tax deduction and returning part of the amount spent on sports are analyzed, special attention is paid to practical improvements of the tax deduction.
The article considers the mechanism of involving the population in physical education and sports through state preferences. An important priority of economic development is to ensure the quality and accessibility of physical education and sports services. To achieve this goal, the state program "Development of physical culture and Sports" was developed in 2014. A study is presented to identify interest in physical education and awareness of obtaining a tax deduction from students. The strengths and weaknesses of the initiative on the possibility of obtaining a tax deduction and returning part of the amount spent on sports are analyzed, special attention is paid to practical improvements of the tax deduction.
Keywords:
sport, physical education, tax deduction, healthy lifestyle, working capacity
sport, physical education, tax deduction, healthy lifestyle, working capacity
1. “Analysis of the fitness market in Russia in 2018-2022, forecast for 2023-2027 under sanctions. Details by city”, Businessstart, URL: https://businesstat.ru/images/demo/fitness_russia_demo_businesstat.pdf (date of application: 02/04/2023).
2. Shchekin D. M. (2022), “Tax incentives for sports”, Actual problems of Russian law, Vol. 17, No. 8, pp. 32–38.
