Результаты исследований: Публикации в книгах, отчётах, сборниках, трудах конференций › статья в сборнике материалов конференции › Рецензирование
Consolidated groups of taxpayers : Size and correlation with economic growth parameters. / Bannova, Kristina Alekseyevna; Khaperskaya, Alena Vasilevna; Pokrovskaia, Natalia Vladimirovna; Kropova, Alena Anatolevna.
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. 1646-1654.Результаты исследований: Публикации в книгах, отчётах, сборниках, трудах конференций › статья в сборнике материалов конференции › Рецензирование
}
TY - GEN
T1 - Consolidated groups of taxpayers
T2 - 27th International Business Information Management Association Conference - Innovation Management and Education Excellence Vision 2020: From Regional Development Sustainability to Global Economic Growth, IBIMA 2016
AU - Bannova, Kristina Alekseyevna
AU - Khaperskaya, Alena Vasilevna
AU - Pokrovskaia, Natalia Vladimirovna
AU - Kropova, Alena Anatolevna
PY - 2016/1/1
Y1 - 2016/1/1
N2 - 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.
AB - 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.
KW - Consolidated groups of taxpayers
KW - Corporate profit tax
KW - Economic growth
UR - http://www.scopus.com/inward/record.url?scp=84984600700&partnerID=8YFLogxK
M3 - Conference contribution
AN - SCOPUS:84984600700
SP - 1646
EP - 1654
BT - Proceedings of the 27th International Business Information Management Association Conference - Innovation Management and Education Excellence Vision 2020
A2 - Soliman, Khalid S.
PB - IBIMA
Y2 - 4 May 2016 through 5 May 2016
ER -
ID: 35937027