Annotation

The article analyses the limits of differentiating the payment burden of individuals in Russia by comparing family-oriented taxation with the idea of a special compulsory payment imposed on non-working citizens. It demonstrates that the current model of personal taxation remains predominantly individual and only fragmentarily accounts for the household, dependent burden, matrimonial property, unpaid family labour and family entrepreneurship. The article argues that family taxation in a broader sense concerns not only personal income tax, but also property taxation, intra-family economic cooperation and family business, whereas attempts to compensate public fund deficits through persons outside formal employment encounter unresolved problems concerning the taxpayer, the object and source of payment, as well as the constitutional limits of state interference. A gradual transformation of personal taxation through recognition of dependent burdens, transferability of tax advantages within the family, harmonisation of tax and family law and a more balanced regulation of family economic ties is proposed as the preferable policy direction