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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...

Disgrifiad llawn

Wedi'i Gadw mewn:
Manylion Llyfryddiaeth
Prif Awdur: Vladimir V. Gromov
Fformat: Artigo
Iaith:Russo
Cyhoeddwyd: Plekhanov Russian University of Economics 2016-08-01
Cyfres:Статистика и экономика
Pynciau:
Mynediad Ar-lein:https://statecon.rea.ru/jour/article/view/775
Tagiau: Ychwanegu Tag
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