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.

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
Страницы1646-1654
Число страниц9
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
Страна/TерриторияИталия
ГородMilan
Период4/05/165/05/16

    Предметные области Scopus

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

ID: 35937027