Consolidated Groups of Taxpayers: How We Should Use the Moratorium

Kirill M. Nikitin (), Marina A. Avdienkova (), Olga O. Zakharova () and Eleonora A. Gilmanova ()
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Kirill M. Nikitin: Lomonosov Moscow State University, Moscow 119991, Russia
Marina A. Avdienkova: PwC, Moscow Office, Moscow 125047, Russia
Olga O. Zakharova: PwC, Moscow Office, Moscow 125047, Russia
Eleonora A. Gilmanova: PwC, Moscow Office, Moscow 125047, Russia

Finansovyj žhurnal — Financial Journal, 2016, issue 5, 37-51

Abstract: The article presents primary analytical findings and recommendations for improving tax legislation as regards the consolidated group of taxpayers (CGT) regime. It sets forth the main areas for improving the existing structure and proposes specific measures for modifying it with a particular focus on a revised approach to the forming of the list of CGT members. Specifically, the article proposes reducing input thresholds and mandating the inclusion in a CGT of all members that meet the established requirements. The authors also make recommendations for improving the apportionment formula.

Keywords: consolidated groups of taxpayers; tax consolidation; regional distribution (tax base allocation); formulary apportionment; apportionment factors / allocation keys (search for similar items in EconPapers)
JEL-codes: H25 H26 H30 (search for similar items in EconPapers)
Date: 2016
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:160504:p:37-51

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