Consolidated group of taxpayers in different countries: Conditions and restrictions comparison

Kristina Alekseyevna Bannova, Natalia Vladimirovna Pokrovskaia, Evgeniya Nicolayevna Dyrina, Tatiana Gavrilovna Ryzhakina, Natalia Valentinovna Koroleva

Результат исследований: Публикации в книгах, отчётах, сборниках, трудах конференцийстатья в сборнике материалов конференциинаучнаярецензирование

Выдержка

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.

Язык оригиналаанглийский
Название основной публикацииProceedings of the 27th International Business Information Management Association Conference - Innovation Management and Education Excellence Vision 2020
Подзаголовок основной публикацииFrom Regional Development Sustainability to Global Economic Growth, IBIMA 2016
РедакторыKhalid S. Soliman
ИздательIBIMA
Страницы1430-1436
Число страниц7
ISBN (электронное издание)9780986041969
СостояниеОпубликовано - 1 янв 2016
Событие27th International Business Information Management Association Conference - Innovation Management and Education Excellence Vision 2020: From Regional Development Sustainability to Global Economic Growth, IBIMA 2016 - Milan, Италия
Продолжительность: 4 мая 20165 мая 2016

Конференция

Конференция27th International Business Information Management Association Conference - Innovation Management and Education Excellence Vision 2020: From Regional Development Sustainability to Global Economic Growth, IBIMA 2016
СтранаИталия
ГородMilan
Период4/05/165/05/16

Отпечаток

Taxation
Economics
Industry
Personnel
Tax policy
Developed countries
International markets
Modernity
Business taxation
Economic well-being
Fiscal
Social development
Economic development
Division of labor
Economic globalization
Transnational corporations

Предметные области Scopus

  • Информационные системы и управление
  • Бизнес и международное управление
  • Информационные системы управления

Цитировать

Bannova, K. A., Pokrovskaia, N. V., Dyrina, E. N., Ryzhakina, T. G., & Koroleva, N. V. (2016). Consolidated group of taxpayers in different countries: Conditions and restrictions comparison. В K. S. Soliman (Ред.), Proceedings of the 27th International Business Information Management Association Conference - Innovation Management and Education Excellence Vision 2020: From Regional Development Sustainability to Global Economic Growth, IBIMA 2016 (стр. 1430-1436). IBIMA.
Bannova, Kristina Alekseyevna ; Pokrovskaia, Natalia Vladimirovna ; Dyrina, Evgeniya Nicolayevna ; Ryzhakina, Tatiana Gavrilovna ; Koroleva, Natalia Valentinovna. / Consolidated group of taxpayers in different countries : Conditions and restrictions comparison. Proceedings of the 27th International Business Information Management Association Conference - Innovation Management and Education Excellence Vision 2020: From Regional Development Sustainability to Global Economic Growth, IBIMA 2016. редактор / Khalid S. Soliman. IBIMA, 2016. стр. 1430-1436
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Bannova, KA, Pokrovskaia, NV, Dyrina, EN, Ryzhakina, TG & Koroleva, NV 2016, Consolidated group of taxpayers in different countries: Conditions and restrictions comparison. в KS Soliman (ред.), Proceedings of the 27th International Business Information Management Association Conference - Innovation Management and Education Excellence Vision 2020: From Regional Development Sustainability to Global Economic Growth, IBIMA 2016. IBIMA, стр. 1430-1436, Milan, Италия, 4/05/16.

Consolidated group of taxpayers in different countries : Conditions and restrictions comparison. / Bannova, Kristina Alekseyevna; Pokrovskaia, Natalia Vladimirovna; Dyrina, Evgeniya Nicolayevna; Ryzhakina, Tatiana Gavrilovna; Koroleva, Natalia Valentinovna.

Proceedings of the 27th International Business Information Management Association Conference - Innovation Management and Education Excellence Vision 2020: From Regional Development Sustainability to Global Economic Growth, IBIMA 2016. ред. / Khalid S. Soliman. IBIMA, 2016. стр. 1430-1436.

Результат исследований: Публикации в книгах, отчётах, сборниках, трудах конференцийстатья в сборнике материалов конференциинаучнаярецензирование

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Bannova KA, Pokrovskaia NV, Dyrina EN, Ryzhakina TG, Koroleva NV. Consolidated group of taxpayers in different countries: Conditions and restrictions comparison. В Soliman KS, редактор, Proceedings of the 27th International Business Information Management Association Conference - Innovation Management and Education Excellence Vision 2020: From Regional Development Sustainability to Global Economic Growth, IBIMA 2016. IBIMA. 2016. стр. 1430-1436