Introduction of the Concept of the Consolidated Group of Taxpayers in Russia: Preliminary Results

Dmitry A. Babenko ()
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Dmitry A. Babenko: Financial University under the Government of the Russian Federation

Finansovyj žhurnal — Financial Journal, 2014, issue 2, 135-142

Abstract: The article considers the main advantages and disadvantages of the creation of the consolidated group of taxpayers and specifies the country-wide consequences of introduction of the tax consolidation regime. As a result the positive effect of introduction of a new regime is noted; the author states the conclusion about a necessity of a solution of the problem of non-recurrent redistribution of the tax revenues between regional budgets.

Keywords: consolidated taxation; tax consolidation; consolidated group of taxpayers; group of companies. (search for similar items in EconPapers)
JEL-codes: H21 H22 (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:140215:p:135-142

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