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Autor:
E. Е. Smirnova
Publikováno v:
Финансы: теория и практика, Vol 28, Iss 1, Pp 64-74 (2024)
Personal income tax (PIT) is one of the budget-forming taxes in the Russian Federation, therefore, an important direction of tax planning is the assessment of risks arising from both tax agents (at the micro level) and the state represented by tax au
Externí odkaz:
https://doaj.org/article/7feeb6e5f54442a8bbb46cbdab823371
