Tax residency of individuals in the Russian Federation: trends in legal regulation

The Russian Federation, like many other states, bases the taxation of individuals, including on a person's personal affiliation with a state, determined by the rules of tax residency of individuals. Currently in Russia there is only one criterion for this - the physical presence of a person on the territory of the state for more than 183 days. The article deals with the current trends and problems of legal regulation of taxation of individuals in the light of the existence of only this criterion. One such issue is the taxation of remote workers. The author concludes that the most appropriate solution to the current problems is to establish additional criteria for determining the tax residency of individuals. They must express an essential connection between the person and the state, justifying the latter's right to taxation. An example may be found in foreign practice.