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.