To the of the social and legal nature of standard tax deductions on keeping of children

In article the social and legal value of the fourth subparagraph of Art. 218 (4) of the Tax Code of the Russian Federation providing action of standard tax deductions on keeping of children in modern conditions is considered; the directions in most of which often there are lawsuits at realization of the specified legal relationship are allocated; perspective problems of development of the legislation are defined. As subjects of these legal relationship tax agents on an income tax, the taxpayers on a tax on income of natural persons at the rate of 13% having children aged up to 18 years or pupils of full-time courses, the graduate student, the intern, the intern, the student up to 24 years and also the families raising children of disabled people of I and II group act. Allocation of the social and legal directions of impact of regulation of the Tax Code of the Russian Federation on public legal relationship allows analyzing methodological value of the considered regulation in its legal interaction with various legal institutions and spheres of public life. The special value for development of the right and development of recommendations has the analysis of materials of judicial practice and its generalization on the most widespread disputes.