Izvestiya of Saratov University.
ISSN 1994-2540 (Print)
ISSN 2542-1956 (Online)


income tax of non-residents aliens

The Inequality of Income Taxation for Nonresident Taxpayers

Introduction. The paper provides analyses the difference between income taxation system for resident and nonresident taxpayer, in particular the inequality deduction and exemption. Empirical analysis. The paper emphasizes the different qualification principles for nonresi- dent alien-taxpayer, the treaty benefits for different countries, and the standard deduction.