A PERSON WHO STAYS IN THE COUNTRY FOR AN ESTABLISHEL OF DAYS (F.E. 183 DAYS IN RUSSIA)OR MORE PER YE ARIS a. a tax resident b. a tax agent c. a taxpayer d. a citizen

## Step 1<br />The problem is asking us to identify the correct term for a person who stays in a country for a certain number of days per year. The options provided are: a tax resident, a tax agent, a taxpayer, and a citizen.<br /><br />## Step 2<br />The term "tax resident" is typically used to describe a person who spends a significant amount of time in a country, usually more than 183 days in a year. This term is used to determine the tax status of an individual in relation to a specific country.<br /><br />## Step 3<br />The term "tax agent" refers to a person or firm that represents taxpayers before the tax authorities. This term does not fit the description given in the problem.<br /><br />## Step 4<br />The term "taxpayer" refers to any person or entity that is subject to taxation. This term is a broad term and does not specifically refer to the number of days spent in a country.<br /><br />## Step 5<br />The term "citizen" refers to a person who is a member of a particular country, either by birth or naturalization. This term does not necessarily refer to the number of days spent in a country.