Результаты исследований: Публикации в книгах, отчётах, сборниках, трудах конференций › статья в сборнике материалов конференции › Рецензирование
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 оригинала | Английский |
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Название основной публикации | RPTSS 2015 - INTERNATIONAL CONFERENCE ON RESEARCH PARADIGMS TRANSFORMATION IN SOCIAL SCIENCES 2015 |
Редакторы | Ardashkin, N Martyushev |
Издатель | EDP Sciences |
Число страниц | 4 |
DOI | |
Состояние | Опубликовано - 2016 |
Событие | International Conference on Research Paradigms Transformation in Social Sciences (RPTSS) - Tomsk Продолжительность: 15 дек 2015 → 17 дек 2015 |
Название | SHS Web of Conferences |
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Издатель | E D P SCIENCES |
Том | 28 |
ISSN (печатное издание) | 2261-2424 |
конференция | International Conference on Research Paradigms Transformation in Social Sciences (RPTSS) |
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Город | Tomsk |
Период | 15/12/15 → 17/12/15 |
ID: 48605996