Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Research › peer-review
Criteria to evaluate effectiveness of creating consolidated group of taxpayers. / Khaperskaya, Alena; Bannova, Kristina; Pokrovskaia, Natalia.
RPTSS 2015 - INTERNATIONAL CONFERENCE ON RESEARCH PARADIGMS TRANSFORMATION IN SOCIAL SCIENCES 2015. ed. / Ardashkin; N Martyushev. EDP Sciences, 2016. (SHS Web of Conferences; Vol. 28).Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Research › peer-review
}
TY - GEN
T1 - Criteria to evaluate effectiveness of creating consolidated group of taxpayers
AU - Khaperskaya, Alena
AU - Bannova, Kristina
AU - Pokrovskaia, Natalia
PY - 2016
Y1 - 2016
N2 - Fiscal relations and the mechanisms of their functioning are the subject of studies by foreign and domestic economists, as the taxation relations are what enables the state regulation of the economy. In 2012 the legislative act "On consolidated groups of taxpayers" (CGTs) was adopted, setting the norms and rules governing the relations between the tax authority and the taxpayers that are the participants of CGTs. In this regard, CGTs are one of the most important factors in the socio-economic development of the society. One of the main goals while introducing CGTs was improving the economic justifiability of the distribution of profit tax proceeds among the territories of the Russian Federation. In 2012-2014 the possibility of achieving the above-mentioned goal through the introduction of CGTs was evaluated, based on the analysis of the tax base and the profit tax by the respective authority's jurisdiction, the type of business activities and the consolidated groups of taxpayers.
AB - Fiscal relations and the mechanisms of their functioning are the subject of studies by foreign and domestic economists, as the taxation relations are what enables the state regulation of the economy. In 2012 the legislative act "On consolidated groups of taxpayers" (CGTs) was adopted, setting the norms and rules governing the relations between the tax authority and the taxpayers that are the participants of CGTs. In this regard, CGTs are one of the most important factors in the socio-economic development of the society. One of the main goals while introducing CGTs was improving the economic justifiability of the distribution of profit tax proceeds among the territories of the Russian Federation. In 2012-2014 the possibility of achieving the above-mentioned goal through the introduction of CGTs was evaluated, based on the analysis of the tax base and the profit tax by the respective authority's jurisdiction, the type of business activities and the consolidated groups of taxpayers.
U2 - 10.1051/shsconf/20162801054
DO - 10.1051/shsconf/20162801054
M3 - статья в сборнике материалов конференции
T3 - SHS Web of Conferences
BT - RPTSS 2015 - INTERNATIONAL CONFERENCE ON RESEARCH PARADIGMS TRANSFORMATION IN SOCIAL SCIENCES 2015
A2 - Ardashkin, null
A2 - Martyushev, N
PB - EDP Sciences
Y2 - 15 December 2015 through 17 December 2015
ER -
ID: 48605996