Automated information system «Control of residency status»
- Авторлар: Dolatova D.1, Moroz V.1
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Мекемелер:
- Financial University under the Government of the Russian Federation
- Шығарылым: Том 19, № 4 (2023)
- Беттер: 202-207
- Бөлім: Finance
- URL: https://journals.rcsi.science/2541-8025/article/view/145626
- EDN: https://elibrary.ru/QFTZKC
- ID: 145626
Дәйексөз келтіру
Аннотация
The purpose of the study is to create an electronic service for determining the status of a tax resident for individuals for the correct and complete calculation of personal income tax for citizens who have left the country. The basic concept of a tax resident, the grounds for the introduction of this service, the advantages of implementing this system are considered. The relevance is due to the fact that in recent years a large number of people have left the Russian Federation, some of whom continue to work for domestic organizations and receive income from Russian sources, without being fully taxed or not taxed at all on personal income, which leads to a shortfall in funds to the state budget.
Негізгі сөздер
Толық мәтін
##article.viewOnOriginalSite##Авторлар туралы
Dana Dolatova
Financial University under the Government of the Russian Federation
Хат алмасуға жауапты Автор.
Email: dana02_02@mail.ru
the Faculty of Taxes, Audit and Business Analysis
Ресей, MoscowViktor Moroz
Financial University under the Government of the Russian Federation
Email: mvv88@list.ru
SPIN-код: 4495-5016
Cand. Sci. (Econ.), Associate Professor, Professor of the Department of Taxes and Tax Administration of the Faculty of Taxes, Audit and Business Analysis
Ресей, MoscowӘдебиет тізімі
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