For citations:

Okorokova A.V. STAGES OF DEVELOPMENT OF THE PROFESSIONAL INCOME TAX IN THE RUSSIAN FEDERATION: PROPOSAL AND LEGISLATIVE CONSOLIDATION. Vestnik of M. Kozybayev North Kazakhstan University. 2022;(1 (53)):105-111. (In Russ.) https://doi.org/10.54596/2309-6977-2022-1-105-111