Abstract:Federal Law of 24.11.2014 № 366-FZ eff ective 01.01.2015 has changed taxation of individual income received
as dividends. Th e author tries to answer currently pressing questions: is it at all necessary to tax dividends and how will
these amendments to the Tax Code aff ect Russian economy?
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.