Assessment of Tax Risks Arising from Personal Income Tax Agents

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 authorities (at the macro level). The...

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Bibliographic Details
Main Author: E. Е. Smirnova
Format: Article
Language:Russian
Published: Government of the Russian Federation, Financial University 2024-03-01
Series:Финансы: теория и практика
Subjects:
Online Access:https://financetp.fa.ru/jour/article/view/2679
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