TY - GEN

T1 - The Scope of Corporate Profit Tax Consolidation

AU - Khaperskaya, Alena V.

AU - Ivanov, Viktor V.

AU - Pokrovskaia, Natalia V.

AU - Bannova, Kristina A.

PY - 2016

Y1 - 2016

N2 - In the Russian Federation, corporate profit tax consolidation implicates rather tight restrictions on organizing a CGT. Even though earlier it was announced that the restrictions would be loosened, a moratorium has been declared on organizing consolidated groups of taxpayers since 2015. The purpose of our study is to outline existing criteria for creation CGTs and their influence on the scale of corporate profit tax consolidation in Russia as well as giving an outlook on CGTs expansion by assets and revenue. The results of organizing the CGT institution in 2012-2015 revealed their crucial significance for the Russian economy in terms of paid corporate profit tax. A model was based on the data collected from 10,000 major Russian companies describing the change of CGT share in CPT proceeds in case of lowering the CGT entry threshold. It was concluded that the relation between the CPT share and assets value or revenue differs only in case of major companies. It is expedient to specify only one criterion-either assets value or revenue-for lowering the threshold. Either choice requires a separate argumentation.

AB - In the Russian Federation, corporate profit tax consolidation implicates rather tight restrictions on organizing a CGT. Even though earlier it was announced that the restrictions would be loosened, a moratorium has been declared on organizing consolidated groups of taxpayers since 2015. The purpose of our study is to outline existing criteria for creation CGTs and their influence on the scale of corporate profit tax consolidation in Russia as well as giving an outlook on CGTs expansion by assets and revenue. The results of organizing the CGT institution in 2012-2015 revealed their crucial significance for the Russian economy in terms of paid corporate profit tax. A model was based on the data collected from 10,000 major Russian companies describing the change of CGT share in CPT proceeds in case of lowering the CGT entry threshold. It was concluded that the relation between the CPT share and assets value or revenue differs only in case of major companies. It is expedient to specify only one criterion-either assets value or revenue-for lowering the threshold. Either choice requires a separate argumentation.

KW - consolidated group of taxpayers

KW - corporate profit tax

KW - assets

KW - revenue

KW - MECHANISM

KW - RUSSIA

KW - CREATE

KW - ORDER

M3 - статья в сборнике материалов конференции

T3 - ACSR-Advances in Comptuer Science Research

SP - 344

EP - 348

BT - PROCEEDINGS OF THE 2016 CONFERENCE ON INFORMATION TECHNOLOGIES IN SCIENCE, MANAGEMENT, SOCIAL SPHERE AND MEDICINE (ITSMSSM)

A2 - Berestneva, O

A2 - Tikhomirov, A

A2 - Trufanov, A

PB - Atlantis Press

Y2 - 1 May 2016

ER -