Nasyrov I.N.Naberezhnye Chelny Institute of Kazan (Volga region) Federal University, Naberezhnye Chelny, Republic of Tatarstan, Russian Federation ecoseti@yandex.ru
Shtyrliaeva E.V.Naberezhnye Chelny Institute of Kazan (Volga region) Federal University, Naberezhnye Chelny, Republic of Tatarstan, Russian Federation e.styrlyaeva@yandex.ru
The article points out that an income of owners' organizations as dividends is subject to double taxation: first before their distribution by tax on income and later on after an income distribution by tax on dividends. The authors reveal why an issue of double taxation emerges involving transfer error. The authors consider also regulatory documents, which demonstrate degree of incidence of the transfer error.
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