Year: 2024
Type: article
Abstract: This paper examines international taxation practices, in particular focusing on the taxation of individuals as well as tax tools used in industrialized countries to optimize tax collection and stimulate economic development. It is also directly relevant for representatives of ministries and departments involved in managing the state budget. The experience of the United States, with its developed and comprehensive tax control system, could be useful in organizing more effective taxation of foreign individuals, including migrant workers residing on the territory of the Russian Federation.
Author: Ivan Yu. Arkhangelsky
Institution: Russian Academy of Sciences
Language: English
Topic: Economic and Fiscal Studies
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4404232473