Optimization Criteria for Entry into the Consolidated Group of Taxpayers in Order to Create an Effective Tax Mechanism and Improve the Social, Economic Development of Regions in the Russian Federation; Procedia - Social and Behavioral Sciences; Vol. 166 : Proceedings of The International Conference on Research Paradigms Transformation in Social Sciences 2014 (RPTSS-2014), 16–18 October 2014, Tomsk, Russia

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Источник:	Procedia - Social and Behavioral Sciences Vol. 166 : Proceedings of The International Conference on Research Paradigms Transformation in Social Sciences 2014 (RPTSS-2014), 16–18 October 2014, Tomsk, Russia.— 2015.— [P. 30-35]
Автор-организация:	Национальный исследовательский Томский политехнический университет (ТПУ) Институт социально-гуманитарных технологий (ИСГТ) Кафедра менеджмента (МЕН)
Другие авторы:	Aktaev N. E. Nurken Erbolatovich, Bannova K. A. Kristina Alekseevna, Balandina A. S., Dolgikh I. N. Irina Nikolaevna, Pokrovskaia N. V., Rumina U. A., Zhdanova A. B. Anna Borisovna, Akhmadeev K. N.
Примечания:	Title screen This article discusses the existing socio-economic development of regions. The social and economic development of the regions is directly affected by the tax ratio and mechanisms of their functioning, which are the subject of study for both foreign and Russian economists, as the state regulation of any economy is possible through tax relations between parties. In 2012, there was established the taxation of consolidated groups of taxpayers, which exists in many countries and provides payment of income taxes based on the total financial and business performance of the group. However, in our opinion, the requirements for entry into the group are much too high. The article presents a method that allows analyzing the changes in the number of potential participants of a consolidated group of taxpayers depending on the changes in the threshold of entry using indicators. These indicators can be based on the aggregate value of assets, or represented in terms of total revenue or the amount of taxes paid. The reduction in the existing criteria will optimize tax administration of the major taxpayers and more evenly redistribute financial flows between regions of Russia. Режим доступа: по договору с организацией-держателем ресурса
Язык:	английский
Опубликовано:	2015
Предметы:	электронный ресурс труды учёных ТПУ consolidated group of taxpayers taxation organization profit losses налогоплательщики налогообложение организации прибыль потери
Online-ссылка:	http://dx.doi.org/10.1016/j.sbspro.2014.12.478 http://earchive.tpu.ru/handle/11683/35360
Формат:	Электронный ресурс Статья
Запись в KOHA:	https://koha.lib.tpu.ru/cgi-bin/koha/opac-detail.pl?biblionumber=638667