Consolidated group of taxpayers in different countries: Conditions and restrictions comparison

Kristina Alekseyevna Bannova, Natalia Vladimirovna Pokrovskaia, Evgeniya Nicolayevna Dyrina, Tatiana Gavrilovna Ryzhakina, Natalia Valentinovna Koroleva

Research output

Abstract

One of the key objects for modern society is the social and economic well-being of the population. State tax policy is a powerful regulatory tool for social and economic development. In this sense, it is not just fiscal but also a variety of other regulatory objectives - economic, social, environmental, international. In this article we analyze state tax policy on example of consolidated groups of taxpayers. We classify requirements and conditions for the consolidated groups of taxpayers used in developed countries with special focus to the Russian model. We examine the strengths and weaknesses of existing models of big business taxation. Special World practice shows that in economic globalization, transnational corporations are a vital tool in competition of developed countries for international markets and leadership in the world division of labor.

Original languageEnglish
Title of host publicationProceedings of the 27th International Business Information Management Association Conference - Innovation Management and Education Excellence Vision 2020
Subtitle of host publicationFrom Regional Development Sustainability to Global Economic Growth, IBIMA 2016
EditorsKhalid S. Soliman
PublisherIBIMA
Pages1430-1436
Number of pages7
ISBN (Electronic)9780986041969
Publication statusPublished - 1 Jan 2016
Event27th International Business Information Management Association Conference - Innovation Management and Education Excellence Vision 2020: From Regional Development Sustainability to Global Economic Growth, IBIMA 2016 - Milan
Duration: 4 May 20165 May 2016

Conference

Conference27th International Business Information Management Association Conference - Innovation Management and Education Excellence Vision 2020: From Regional Development Sustainability to Global Economic Growth, IBIMA 2016
CountryItaly
CityMilan
Period4/05/165/05/16

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Scopus subject areas

  • Information Systems and Management
  • Business and International Management
  • Management Information Systems

Cite this

Bannova, K. A., Pokrovskaia, N. V., Dyrina, E. N., Ryzhakina, T. G., & Koroleva, N. V. (2016). Consolidated group of taxpayers in different countries: Conditions and restrictions comparison. In K. S. Soliman (Ed.), Proceedings of the 27th International Business Information Management Association Conference - Innovation Management and Education Excellence Vision 2020: From Regional Development Sustainability to Global Economic Growth, IBIMA 2016 (pp. 1430-1436). IBIMA.