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Taxes and Taxation
Reference:
Borovikova, E. B.
Controversial issues of calculating personal income
tax and arbitrage practice of their resolution
// Taxes and Taxation.
2012. ¹ 7.
P. 51-58.
URL: https://en.nbpublish.com/library_read_article.php?id=61489
Borovikova, E. B. Controversial issues of calculating personal income tax and arbitrage practice of their resolutionAbstract: The given article defines the role of personal income tax in mobilization of profits into the Russia’s budget and describes the new tax laws which came into force in 2012 as well as certain amendments to these laws which will come into force in 2013 and play a significant role for tax agents for personal income tax. The author also studies the controversial situations of paying personal income tax which underwent the court procedure of their resolution and have an important practical importance. The author develops the decision making algorithm in the taxation sphere based on the methods of tax calculation and using the experience of tax dispute resolution at a court. Keywords: taxes and taxation, tax dispute, personal income tax, tax agent, taxable income, tax deduction, individual entrepreneur, revised tax declaration, special tax regime, tax offence.
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