METHODOLOGY OF INTRODUCTION OFCAPITAL GAIN TAX IN CHAPTER 23 OFTHE RUSSIAN TAX CODE
The article concerns personal income tax in relation to income, source of which is a capital gain of taxpayers. Some countries impose this tax as a separate payment because capital gain cannot be identified with other types of income by the reason of its nature. There is no capital gain tax in Russi...
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| Format: | Article |
| Language: | Russian |
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Plekhanov Russian University of Economics
2016-08-01
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| Series: | Statistika i Èkonomika |
| Subjects: | |
| Online Access: | https://statecon.rea.ru/jour/article/view/775 |