SHS Web of Conferences
Volume 28, 2016RPTSS 2015 – International Conference on Research Paradigms Transformation in Social Sciences 2015
|Number of page(s)||4|
|Published online||15 June 2016|
Criteria to evaluate effectiveness of creating consolidated group 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: firstname.lastname@example.org
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.
© Owned by the authors, published by EDP Sciences, 2016
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