Результаты исследований: Публикации в книгах, отчётах, сборниках, трудах конференций › статья в сборнике материалов конференции › научная › Рецензирование
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 оригинала | английский |
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Название основной публикации | Proceedings of the 27th International Business Information Management Association Conference - Innovation Management and Education Excellence Vision 2020 |
Подзаголовок основной публикации | From Regional Development Sustainability to Global Economic Growth, IBIMA 2016 |
Редакторы | Khalid S. Soliman |
Издатель | IBIMA |
Страницы | 1646-1654 |
Число страниц | 9 |
ISBN (электронное издание) | 9780986041969 |
Состояние | Опубликовано - 1 янв 2016 |
Событие | 27th 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 2016 → 5 мая 2016 |
конференция | 27th International Business Information Management Association Conference - Innovation Management and Education Excellence Vision 2020: From Regional Development Sustainability to Global Economic Growth, IBIMA 2016 |
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Страна/Tерритория | Италия |
Город | Milan |
Период | 4/05/16 → 5/05/16 |
ID: 35937027