Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › peer-review
In the article, authors describe an issue of evaluating the effectiveness of the consolidated groups of taxpayers (CGT). In the context of the work the criteria for the evaluation of the tax system by various authors were described and criteria for evaluating the effectiveness of CGT were identified. The authors proposed the methodology of evaluation activities of CGT on the basis of identified criteria. The results of the evaluation can be used to make changes in Russian legislation, due to which additional finance for the development of the country can be attracted.
Original language | English |
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Title of host publication | RPTSS 2015 - INTERNATIONAL CONFERENCE ON RESEARCH PARADIGMS TRANSFORMATION IN SOCIAL SCIENCES 2015 |
Editors | Ardashkin, N Martyushev |
Publisher | EDP Sciences |
Number of pages | 4 |
DOIs | |
State | Published - 2016 |
Event | International Conference on Research Paradigms Transformation in Social Sciences (RPTSS) - Tomsk Duration: 15 Dec 2015 → 17 Dec 2015 |
Name | SHS Web of Conferences |
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Publisher | E D P SCIENCES |
Volume | 28 |
ISSN (Print) | 2261-2424 |
Conference | International Conference on Research Paradigms Transformation in Social Sciences (RPTSS) |
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City | Tomsk |
Period | 15/12/15 → 17/12/15 |
ID: 48605927