Automated Information System «Control of Residency Status»
( Pp. 202-207)

The purpose of the study is to create an electronic service for determining the status of a tax resident for individuals for the correct and complete calculation of personal income tax for citizens who have left the country. The basic concept of a tax resident, the grounds for the introduction of this service, the advantages of implementing this system are considered. The relevance is due to the fact that in recent years a large number of people have left the Russian Federation, some of whom continue to work for domestic organizations and receive income from Russian sources, without being fully taxed or not taxed at all on personal income, which leads to a shortfall in funds to the state budget.

Dolatova D. Z., Moroz V. V. Automated Information System «Control of Residency Status» // ECONOMIC PROBLEMS AND LEGAL PRACTICE. 2023. Vol. 19. № 4. P. 202-207. (in Russ.) EDN: QFTZKC

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resident, tax resident, tax resident status, electronic service, personal income tax, tax authorities..