TY JOUR TI Tax deduction as a motivation tool in physical education and sports activities for the population KW sport KW physical education KW tax deduction KW healthy lifestyle KW working capacity JO Scientific notes of P. F. Lesgaft University AU Erokhina, N.A. AU Konovalova, M.P. AU Garina, O.G. AU Erokhina, R.A. PY 2025 IS 0 PB National State University of Physical Education, Sports and Health named after P.F. Lesgaft