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 nonresident alien-taxpayer, the treaty benefits for different countries, and the standard deduction.
In the presented article some aspects of problem of development of economy of region are considered on the example of the Saratov area, in particular, questions of forming of investment policy, terms of bringing in of foreign investments in a region, forms of state support of foreign investors.
