Open AccessDetermination of the actual tax liability for personal income tax: law enforcement analysis
Author(s) -
Н. М. Артемов,
V. V. Golenev
Publication year - 2022
Publication title -
pravoprimenenie
Language(s) - English
Resource type - Journals
eISSN - 2658-4050
pISSN - 2542-1514
DOI - 10.52468/2542-1514.2022.6(2).93-105
Subject(s) - taxpayer , liability , business , tax law , double taxation , state income tax , law , income tax , law and economics , economics , public economics , tax reform , accounting , political science