Automated information system «Control of residency status»
- Autores: Dolatova D.Z.1, Moroz V.V.1
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Afiliações:
- Financial University under the Government of the Russian Federation
- Edição: Volume 19, Nº 4 (2023)
- Páginas: 202-207
- Seção: Finance
- URL: https://journals.eco-vector.com/2541-8025/article/view/585231
- EDN: https://elibrary.ru/QFTZKC
- ID: 585231
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Resumo
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.
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Sobre autores
Dana Dolatova
Financial University under the Government of the Russian Federation
Autor responsável pela correspondência
Email: dana02_02@mail.ru
the Faculty of Taxes, Audit and Business Analysis
Rússia, MoscowViktor Moroz
Financial University under the Government of the Russian Federation
Email: mvv88@list.ru
Código SPIN: 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
Rússia, MoscowBibliografia
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- Lazareva I.V., Zolotykh M.P. Complex issues of taxation of income from sources in the Russian Federation of individuals who are not tax residents of the Russian Federation // Accounting in budgetary and non-profit organizations. 2013. №5.
- Milyantey A.S., Batrakova T.Y. Application of new information technologies in the administration of the tax system of the Russian Federation // Izvestiya Velikiye Luki State Agricultural Academy. 2018. No.1.
- Moroz V.V. The influence of automated processes on the assessment of the tax potential of the regions of the Russian Federation // Problems of economics and legal practice —2021. —pp. 78–84.
- Orlova E.Y., Sedaev P.V., Ustinkin S.V. The influence of modern electronic technologies on the relations of tax authorities and taxpayers // Power. 2022. №5.
- Papalashev A.A. Actual problems of taxation of personal income and ways to solve them in the tax system of the Russian Federation // Innovative science. 2020. №5.
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