Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Research › peer-review
In our research we focus on consolidated groups of taxpayers, which had been implemented in the Russian Federation in 2012; on importance of taxes paid by consolidated groups of taxpayers and their correlation with economic growth parameters. The modeling of economic growth have demonstrated its statistically significant relation to the rate of profit tax paid by the consolidated groups of taxpayers. This allowed us to conclude about the key role of the CGTs for the economic development of Russia, which should be taken into account in reforming the institute of consolidated groups of taxpayers. The distribution of the profit tax revenue paid by the greatest companies may become a basis for modeling the CGT involvement threshold.
Original language | English |
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Title of host publication | Proceedings of the 27th International Business Information Management Association Conference - Innovation Management and Education Excellence Vision 2020 |
Subtitle of host publication | From Regional Development Sustainability to Global Economic Growth, IBIMA 2016 |
Editors | Khalid S. Soliman |
Publisher | IBIMA |
Pages | 1646-1654 |
Number of pages | 9 |
ISBN (Electronic) | 9780986041969 |
State | Published - 1 Jan 2016 |
Event | 27th International Business Information Management Association Conference - Innovation Management and Education Excellence Vision 2020: From Regional Development Sustainability to Global Economic Growth, IBIMA 2016 - Milan, Italy Duration: 4 May 2016 → 5 May 2016 |
Conference | 27th International Business Information Management Association Conference - Innovation Management and Education Excellence Vision 2020: From Regional Development Sustainability to Global Economic Growth, IBIMA 2016 |
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Country/Territory | Italy |
City | Milan |
Period | 4/05/16 → 5/05/16 |
ID: 35937027