文章基本信息

标题：Evaluation criteria for consolidated groups of taxpayers
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作者：Evgeniya Dyrina ; Kristina Bannova ; Natalia Pokrovskaia 等
期刊名称：SHS Web of Conferences
印刷版ISSN：2416-5182
电子版ISSN：2261-2424
出版年度：2016
卷号：28
页码：1-4
DOI：10.1051/shsconf/20162801029
语种：English
出版社：EDP Sciences
摘要：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.