Consolidated Group of Taxpayers: Infusion into the Russian Economic Practice

Natalia A. Kondrashova
Additional contact information
Natalia A. Kondrashova: Department of Accounting, Analysis and Audit, Moscow State University of Economics, Statistics and Informatics, Moscow, Russia.

International Journal of Economics and Financial Issues, 2016, vol. 6, issue 4, 1677-1683

Abstract: The article analyses the process of introduction of the consolidated taxation mechanism in Russia. The main purpose of the study is to conduct an assessment of the impact of consolidated groups of taxpayers on the national economy, including intergovernmental relations. Author further identifies the features and areas of further development of the consolidated taxation mechanism in the country. A 4-year period of activity of consolidated groups in Russia is taken for analysis, giving the opportunity to evaluate the results, to draw first conclusions, and allocate the problems associated with the subsequent planning and forecasting of these activities. Certain trends in application of new economic tools of the tax regulation are identified.

Keywords: Consolidated Tax Group; Income Tax; Corporate Income Tax; Regional Budget; Regional Economy (search for similar items in EconPapers)
JEL-codes: A12 H22 R22 (search for similar items in EconPapers)
Date: 2016
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.econjournals.com/index.php/ijefi/article/download/3155/pdf (application/pdf)
http://www.econjournals.com/index.php/ijefi/article/view/3155/pdf (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eco:journ1:2016-04-51

Access Statistics for this article

International Journal of Economics and Financial Issues is currently edited by Ilhan Ozturk

More articles in International Journal of Economics and Financial Issues from Econjournals
Bibliographic data for series maintained by Ilhan Ozturk ().