UDC 34

Prospects for the Development of the Institute of Individuals’ Tax Residency in the Russian Federation

Published в Journal of Russian Law · Volume 25, Issue 3, 2021 · Pages 1–1 · Rubrics: ADMINISTRATIVE LAW. FINANCIAL LAW
DOI 10.12737/jrl.2021.039
Received: 09.07.2021 Accepted: 09.07.2021 Published: 09.07.2021
V stat'e rassmatrivaetsya otechestvennyy i zarubezhnyy podhod k opredeleniyu statusa nalogovogo rezidentstva fizicheskih lic i ocenivaetsya celesoobraznost' izmeneniya rossiyskogo podhoda na fone menyayuschihsya social'no-ekonomicheskih usloviy. Cel' issledovaniya — vyyavit' perspektivy razvitiya instituta nalogovogo rezidentstva fizicheskih lic v Rossiyskoy Federacii. Zadachi issledovaniya: oboznachit' nalogovo-pravovuyu suschnost' ponyatiya «rezidentstvo»; proanalizirovat' zarubezhnye podhody k opredeleniyu statusa nalogovogo rezidentstva fizicheskih lic; predlozhit' puti razvitiya instituta nalogovogo rezidentstva fizicheskih lic v Rossiyskoy Federacii. Metodologicheskaya baza issledovaniya osnovana na principah dialekticheskogo podhoda. Primeneny obschenauchnye metody poznaniya: analiz, sintez, obobschenie, indukciya. Avtorom obosnovana celesoobraznost' vvedeniya v Rossiyskoy Federacii kombinirovannogo podhoda k opredeleniyu statusa nalogovogo rezidentstva fizicheskih lic. V dopolnenie k kriteriyu mesta preimuschestvennogo prebyvaniya predlagaetsya vvesti kriteriy centra zhiznennyh interesov, kotoryy dolzhen primenyat'sya fizicheskimi licami na dobrovol'noy osnove v zayavitel'nom poryadke.
nalogovoe rezidentstvo nalog na dohody fizicheskih lic zarubezhnyy opyt

No data

References

1. No data

Login or Create
* Forgot password?