Development of proactive mode of providing tax deductions for personal income tax

Development of proactive mode of providing tax deductions for personal income tax

The paper studies discussion issues of the simplified procedure for obtaining tax deductions for personal income tax (hereinafter referred to as PIT). The objectives of the study are the following: to review the changes in tax legislation from January 1, 2024 in the field of proactive mode of granti...

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Bibliographic Details
Main Authors:	E. L. Gulkova, M. V. Karp, M. V. Tipalina
Format:	Article
Language:	English
Published:	Publishing House of the State University of Management 2024-05-01
Series:	Вестник университета
Subjects:	personal income tax tax deductions simplified procedure digitalisation of taxation social tax deductions property tax deductions taxpayer’s personal cabinet
Online Access:	https://vestnik.guu.ru/jour/article/view/5168
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