Consolidated groups of taxpayers: Size and correlation with economic growth parameters

Kristina Alekseyevna Bannova, Alena Vasilevna Khaperskaya, Natalia Vladimirovna Pokrovskaia, Alena Anatolevna Kropova

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

Выдержка

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
СтранаИталия
ГородMilan
Период4/05/165/05/16

Отпечаток

Taxation
Economics
Profitability
Reforming reactions
Economic growth
Tax
Russia
Modeling
Industry
Rate of profit
Economic development
Tax revenues
Profit

Предметные области Scopus

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

Цитировать

Bannova, K. A., Khaperskaya, A. V., Pokrovskaia, N. V., & Kropova, A. A. (2016). Consolidated groups of taxpayers: Size and correlation with economic growth parameters. 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. 1646-1654). IBIMA.
Bannova, Kristina Alekseyevna ; Khaperskaya, Alena Vasilevna ; Pokrovskaia, Natalia Vladimirovna ; Kropova, Alena Anatolevna. / Consolidated groups of taxpayers : Size and correlation with economic growth parameters. 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. 1646-1654
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Bannova, KA, Khaperskaya, AV, Pokrovskaia, NV & Kropova, AA 2016, Consolidated groups of taxpayers: Size and correlation with economic growth parameters. 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. 1646-1654, Milan, Италия, 4/05/16.

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.

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

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Bannova KA, Khaperskaya AV, Pokrovskaia NV, Kropova AA. Consolidated groups of taxpayers: Size and correlation with economic growth parameters. 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. 1646-1654