Criteria to evaluate effectiveness of creating consolidated group of taxpayers

Alena Khaperskaya, Kristina Bannova, Natalia Pokrovskaia

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

Аннотация

Fiscal relations and the mechanisms of their functioning are the subject of studies by foreign and domestic economists, as the taxation relations are what enables the state regulation of the economy. In 2012 the legislative act "On consolidated groups of taxpayers" (CGTs) was adopted, setting the norms and rules governing the relations between the tax authority and the taxpayers that are the participants of CGTs. In this regard, CGTs are one of the most important factors in the socio-economic development of the society. One of the main goals while introducing CGTs was improving the economic justifiability of the distribution of profit tax proceeds among the territories of the Russian Federation. In 2012-2014 the possibility of achieving the above-mentioned goal through the introduction of CGTs was evaluated, based on the analysis of the tax base and the profit tax by the respective authority's jurisdiction, the type of business activities and the consolidated groups of taxpayers.

Язык оригиналаАнглийский
Название основной публикацииRPTSS 2015 - INTERNATIONAL CONFERENCE ON RESEARCH PARADIGMS TRANSFORMATION IN SOCIAL SCIENCES 2015
Редакторы Ardashkin, N Martyushev
ИздательEDP Sciences
Число страниц4
DOI
СостояниеОпубликовано - 2016
СобытиеInternational Conference on Research Paradigms Transformation in Social Sciences (RPTSS) - Tomsk
Продолжительность: 15 дек 201517 дек 2015

Серия публикаций

НазваниеSHS Web of Conferences
ИздательE D P SCIENCES
Том28
ISSN (печатное издание)2261-2424

Конференция

КонференцияInternational Conference on Research Paradigms Transformation in Social Sciences (RPTSS)
ГородTomsk
Период15/12/1517/12/15

Цитировать

Khaperskaya, A., Bannova, K., & Pokrovskaia, N. (2016). Criteria to evaluate effectiveness of creating consolidated group of taxpayers. В Ardashkin, & N. Martyushev (Ред.), RPTSS 2015 - INTERNATIONAL CONFERENCE ON RESEARCH PARADIGMS TRANSFORMATION IN SOCIAL SCIENCES 2015 (SHS Web of Conferences; Том 28). EDP Sciences. https://doi.org/10.1051/shsconf/20162801054