Сборник II научно-практической международной студенческой конференции Narxoz Student Research-2021



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Секция

 «

Экономика

»

•  tax  deduction  for  pension  benefi ts  and  endowment  insurance 

contracts; 

• standard tax deductions, which include: 

- one minimum wage for each calendar month; 

- 882 times the size of the monthly calculation index for the calendar 

year for persons specifi ed; 

• other tax deductions, which include: 

- tax deduction for voluntary pension contributions; 

- tax deduction for medicine; 

- tax deduction for remuneration. 

At the same time, the tax deduction on remuneration in 2021 applies 

only  to  mortgage  loans  received  from  housing  construction  savings 

banks. 


Neighbour country Russia has also its own tax incentives applicable 

for  the  large  families.  The  minimum  list  of  benefi ts  provided  to 

families with many children is formulated in the Presidential Decree 

of 05.05.1992. 

In accordance with clause 1 of the Decree, large families can take 

advantage of the following benefi ts:

• a 30% discount on utility bills, incl. heating, water, etc.;

•  Providing  children  under  6  years  of  age  with  free  medicines 

(subject to a doctor’s prescription); 

• providing the opportunity to use city and suburban public transport 

free of charge (only within your region);

•  extraordinary  provision  of  places  in  kindergartens  and  other 

preschool institutions;

•  providing  children  with  the  opportunity  to  eat  free  of  charge, 

including breakfast and lunch, while studying at school and vocational 

schools;


• provision of school uniforms or clothing replacing it, as well as 

sports uniforms for children for the entire period of schooling;

• availability of the opportunity to visit museums, various exhibitions, 

parks for free one day a month;

• rendering assistance to parents with many children in organizing 

a  peasant  (farm)  economy,  incl.  provision  of  material  assistance,  tax 

benefi ts, interest-free courts for reimbursement of expenses, etc.;

• allocation of garden plots in the fi rst place;

•  lending  under  special  programs  for  the  purchase  of  building 

materials and in the construction of housing;




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