The taxation of migrants in Russia: questions and prospects

Abstract

The taxation of migrants in Russia: questions and prospects

Zvereva T.V.

Incoming article date: 13.11.2014

In this article topical issues of the taxation of migrants in the Russian Federation are considered, the analysis of a problem of the taxation of migrants is made, the assessment is given to the concrete steps taken by the government for improvement of the taxation of migrants, topical issues of tax control are considered, offers on its improvement are formulated. In article questions of interaction of Federal Tax Service of Russia with Federal Migration Service are analyzed, and also features of use of patent system of the taxation of foreign workers are reflected.

Keywords: taxation of migrants, tax agent, Federal Migration Service, patent system of the taxation, migrant, employer, tax control