TY - GEN

T1 - Criteria to evaluate effectiveness of creating consolidated group of taxpayers

AU - Khaperskaya, Alena

AU - Bannova, Kristina

AU - Pokrovskaia, Natalia

PY - 2016

Y1 - 2016

N2 - 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.

AB - 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.

U2 - 10.1051/shsconf/20162801054

DO - 10.1051/shsconf/20162801054

M3 - статья в сборнике материалов конференции

T3 - SHS Web of Conferences

BT - RPTSS 2015 - INTERNATIONAL CONFERENCE ON RESEARCH PARADIGMS TRANSFORMATION IN SOCIAL SCIENCES 2015

A2 - Ardashkin, null

A2 - Martyushev, N

PB - EDP Sciences

Y2 - 15 December 2015 through 17 December 2015

ER -