Результаты исследований: Публикации в книгах, отчётах, сборниках, трудах конференций › статья в сборнике материалов конференции › Рецензирование
The consolidated groups of taxpayers in the context of social responsibility in Russia. / Fedenkova, Anna Sergeevna; Pokrovskaia, Natalia Vladimirovna; Khaperskaya, A. V.; Dyrina, E. N.
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. 563-567.Результаты исследований: Публикации в книгах, отчётах, сборниках, трудах конференций › статья в сборнике материалов конференции › Рецензирование
}
TY - GEN
T1 - The consolidated groups of taxpayers in the context of social responsibility in Russia
AU - Fedenkova, Anna Sergeevna
AU - Pokrovskaia, Natalia Vladimirovna
AU - Khaperskaya, A. V.
AU - Dyrina, E. N.
PY - 2016/1/1
Y1 - 2016/1/1
N2 - This article analyzes the problem of taxation as a tool for social responsibility, the extent to which taxes can be an instrument of economic policy as a form of social interaction between the state, legal entities and individuals, on the example of a consolidated group of taxpayers. The article gives the concept and discusses the features of the consolidated tax regime in Russia and the main requirements for group of taxpayers. This article discusses the concept of socially responsible taxes, their role in the functioning of the state. This article also seeks to develop mechanisms of social responsibility of the consolidated groups of taxpayers, based on foreign experience.
AB - This article analyzes the problem of taxation as a tool for social responsibility, the extent to which taxes can be an instrument of economic policy as a form of social interaction between the state, legal entities and individuals, on the example of a consolidated group of taxpayers. The article gives the concept and discusses the features of the consolidated tax regime in Russia and the main requirements for group of taxpayers. This article discusses the concept of socially responsible taxes, their role in the functioning of the state. This article also seeks to develop mechanisms of social responsibility of the consolidated groups of taxpayers, based on foreign experience.
KW - Consolidated group of taxpayers
KW - Ethics
KW - Social responsibility
KW - Tax
UR - http://www.scopus.com/inward/record.url?scp=84984633335&partnerID=8YFLogxK
M3 - Conference contribution
AN - SCOPUS:84984633335
SP - 563
EP - 567
BT - Proceedings of the 27th International Business Information Management Association Conference - Innovation Management and Education Excellence Vision 2020
A2 - Soliman, Khalid S.
PB - IBIMA
T2 - 27th International Business Information Management Association Conference - Innovation Management and Education Excellence Vision 2020: From Regional Development Sustainability to Global Economic Growth, IBIMA 2016
Y2 - 4 May 2016 through 5 May 2016
ER -
ID: 35936921