Результаты исследований: Публикации в книгах, отчётах, сборниках, трудах конференций › статья в сборнике материалов конференции › научная › Рецензирование
Evaluation criteria for consolidated groups of taxpayers. / Dyrina, Evgeniya; Bannova, Kristina; Pokrovskaia, Natalia.
RPTSS 2015 - INTERNATIONAL CONFERENCE ON RESEARCH PARADIGMS TRANSFORMATION IN SOCIAL SCIENCES 2015. ред. / Ardashkin; N Martyushev. EDP Sciences, 2016. (SHS Web of Conferences; Том 28).Результаты исследований: Публикации в книгах, отчётах, сборниках, трудах конференций › статья в сборнике материалов конференции › научная › Рецензирование
}
TY - GEN
T1 - Evaluation criteria for consolidated groups of taxpayers
AU - Dyrina, Evgeniya
AU - Bannova, Kristina
AU - Pokrovskaia, Natalia
PY - 2016
Y1 - 2016
N2 - In the article, authors describe an issue of evaluating the effectiveness of the consolidated groups of taxpayers (CGT). In the context of the work the criteria for the evaluation of the tax system by various authors were described and criteria for evaluating the effectiveness of CGT were identified. The authors proposed the methodology of evaluation activities of CGT on the basis of identified criteria. The results of the evaluation can be used to make changes in Russian legislation, due to which additional finance for the development of the country can be attracted.
AB - In the article, authors describe an issue of evaluating the effectiveness of the consolidated groups of taxpayers (CGT). In the context of the work the criteria for the evaluation of the tax system by various authors were described and criteria for evaluating the effectiveness of CGT were identified. The authors proposed the methodology of evaluation activities of CGT on the basis of identified criteria. The results of the evaluation can be used to make changes in Russian legislation, due to which additional finance for the development of the country can be attracted.
U2 - 10.1051/shsconf/20162801029
DO - 10.1051/shsconf/20162801029
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 -
ID: 48605927