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 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
Pages1646-1654
Number of pages9
ISBN (Electronic)9780986041969
StatePublished - 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, Italy
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
Country/TerritoryItaly
CityMilan
Period4/05/165/05/16

    Research areas

  • Consolidated groups of taxpayers, Corporate profit tax, Economic growth

    Scopus subject areas

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

ID: 35937027