The paper aims to analyze how tax law encourages citizens to play sports. The right of citizens to receive a tax deduction for sports expenses that entered into force on 1 January 2022, in the author's opinion, needs to be significantly improved, since the expenses under consideration do not always mean sports activities. Digital fixation is offered in a special application for sports activities. In addition, independent sports activities remain outside the framework of this system, which

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... es the principle of equality of taxpayers. The paper suggests the idea of encouraging independent sports activities and passing RLD standards through tax measures: for citizens who play sports on their own, it is necessary to provide for the right to a deduction for personal income tax, but not in connection with expenses, but when passing certain standards. The author believes that strengthening the health of the population due to sports and a healthy lifestyle will repeatedly pay off the tax expenses of the state associated with the use of innovative tax measures to facilitate healthy lifestyle.