文章基本信息

标题：Criteria to evaluate effectiveness of creating consolidated group of taxpayers
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作者：Alena Khaperskaya ; 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/20162801054
语种：English
出版社：EDP Sciences
摘要：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.