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ORDER OF CALCULATION OF THE PERSONAL INCOME TAX FROM PAYMENTS TO FOREIGN WORKERS

Abstract

In article features of the taxation of the income of the foreign citizens who arrived to the Russian Federation from the abroad are considered. The order of calculation and payment of a tax on the income of natural persons, and also application of various tax rates are given in concrete examples.

About the Authors

Margarita A. Zhidkova
MADI
Russian Federation
Ph. D., associate professor


Nina V. Kazitskaya
MADI
Russian Federation
Ph. D., associate professor


References

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ISSN 2409-7217 (Online)