| Issue |
SHS Web of Conferences
Volume 28, 2016
RPTSS 2015 – International Conference on Research Paradigms Transformation in Social Sciences 2015
|
|
|---|---|---|
| Article Number | 01029 | |
| Number of page(s) | 4 | |
| DOI | https://doi.org/10.1051/shsconf/20162801029 | |
| Published online | 15 June 2016 | |
Evaluation criteria for consolidated groups of taxpayers
1 Tomsk Polytechnic University, 634050 Lenin Avenue, 30, Tomsk, Russia
2 Saint Petersburg State University, 199034 Universitetskaya nab., 7/9, Saint Petersburg, Russia
a Corresponding author: zhenya_9309_93@mail.ru
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.
© Owned by the authors, published by EDP Sciences, 2016
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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