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...

詳細記述

書誌詳細

出版年:	Статистика и экономика
第一著者:	Vladimir V. Gromov
フォーマット:	論文
言語:	ロシア語
出版事項:	Plekhanov Russian University of Economics 2016-08-01
主題:	налог на прирост капитала налогообложение доходов налогообложение физических лиц про блемы налогообложения налог на доходы физических лиц capital gain tax income taxation personal taxation taxation problems personal income tax
オンライン･アクセス:	https://statecon.rea.ru/jour/article/view/775