The concept of income covers the possibility of obtaining material benefits from a variety of sources. The Tax Code of the Russian Federation regulates the rules according to which tax is calculated and levied on various incomes. However, the taxation of winnings on interactive bets is characterized by the greatest problem. The author suggests his own approach to solving a number of problems related to the taxation of winnings from participating in an online sweepstake.
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Leysan R. Kalimullina (2024) studied this question.
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