A PERSON WHO STAYS IN THE COUNTRY FOR AN ESTABLISHED NUMBER OFDAYSIFE 183 DAYS IN RUSSIA) OR MORE PER YE AR IS a. a tax resident b. a citizen c. a tax agent d. a taxpayer

The correct answer is:<br /><br />**a. a tax resident**<br /><br />Explanation: A person who stays in a country for an established number of days (e.g., 183 days in Russia) or more per year is considered a **tax resident** of that country. Tax residency determines the individual's obligation to pay taxes on their worldwide income in that country.