Questions of improvement of taxation of labor income of nonresidents of the Russian Federation
In this article the author stated results of a research of taxation of personal income of taxpayers nonresidents of the Russian Federation. Need of restoration of an ascending scale of taxation concerning nonresidents whose income is assessed at the rate of 13% according to the Russian legislation now is proved. The four-stage scale of taxation of natural persons nonresidents of the Russian Federation which allows, not only more evenly to distribute tax burden between taxpayers depending on the level of income is developed and approved, but also to observe the basic principle of taxation.