Developing the Competitive Advantage of Companies and Regions by the Creation of Consolidated groups of Taxpayers; International Business Information Management Association Conference, IBIMA
| Parent link: | International Business Information Management Association Conference, IBIMA.— 2015.— [P. 834-842] |
|---|---|
| Співавтор: | |
| Інші автори: | , , , |
| Резюме: | Title screen Tax relations and their mechanisms are studied by national and international economists, since it is tax relations that carry the capability of government regulation of any economy. In 2012, the law "On consolidated groups of taxpayers" was adopted that states the norms and rules for regulating the relations between a tax authority and taxpayers, who are the members of a consolidated group of taxpayers (CGT). Hence, the CGTs become the most important factor of socioeconomic development of the society. One of the most important goals of CGT institution was the increase of economic justifiability for the distribution of profits tax revenues across the territories of the Russian Federation. According to the analysis of tax base and profits tax revenues in 2012-2013 regarding the subordinate entities of the Federation, economic activities and consolidated groups of taxpayers, the achievement of such goal through CGTs was placed in doubt. The creation of CGTs stimulates the overall economic development and potential increase of profits tax revenues, positively affects the socioeconomic development of regions; however, an important role is played by the development of the mechanism for compensating falling out revenues of a regional budget and by the adjustment of the technique for distributing the tax base of CGTs across the territories. Режим доступа: по договору с организацией-держателем ресурса |
| Мова: | Англійська |
| Опубліковано: |
2015
|
| Предмети: | |
| Онлайн доступ: | https://ibima.org/accepted-paper/developing-competitive-advantage-companies-regions-creation-consolidated-groups-taxpayers/ |
| Формат: | Електронний ресурс Частина з книги |
| KOHA link: | https://koha.lib.tpu.ru/cgi-bin/koha/opac-detail.pl?biblionumber=646985 |
MARC
| LEADER | 00000naa0a2200000 4500 | ||
|---|---|---|---|
| 001 | 646985 | ||
| 005 | 20250611095549.0 | ||
| 035 | |a (RuTPU)RU\TPU\network\12122 | ||
| 090 | |a 646985 | ||
| 100 | |a 20160322d2015 k||y0rusy50 ba | ||
| 101 | 0 | |a eng | |
| 135 | |a drcn ---uucaa | ||
| 181 | 0 | |a i | |
| 182 | 0 | |a b | |
| 200 | 1 | |a Developing the Competitive Advantage of Companies and Regions by the Creation of Consolidated groups of Taxpayers |f K. A. Bannova, I. N. Dolgikh, A. B. Zhdanova, N. V. Pokrovskaya | |
| 203 | |a Text |c electronic | ||
| 300 | |a Title screen | ||
| 330 | |a Tax relations and their mechanisms are studied by national and international economists, since it is tax relations that carry the capability of government regulation of any economy. In 2012, the law "On consolidated groups of taxpayers" was adopted that states the norms and rules for regulating the relations between a tax authority and taxpayers, who are the members of a consolidated group of taxpayers (CGT). Hence, the CGTs become the most important factor of socioeconomic development of the society. One of the most important goals of CGT institution was the increase of economic justifiability for the distribution of profits tax revenues across the territories of the Russian Federation. According to the analysis of tax base and profits tax revenues in 2012-2013 regarding the subordinate entities of the Federation, economic activities and consolidated groups of taxpayers, the achievement of such goal through CGTs was placed in doubt. The creation of CGTs stimulates the overall economic development and potential increase of profits tax revenues, positively affects the socioeconomic development of regions; however, an important role is played by the development of the mechanism for compensating falling out revenues of a regional budget and by the adjustment of the technique for distributing the tax base of CGTs across the territories. | ||
| 333 | |a Режим доступа: по договору с организацией-держателем ресурса | ||
| 463 | |t International Business Information Management Association Conference, IBIMA |o 26th Internationall Conference, Madrid, Spain, 11-12 November 2015 |v [P. 834-842] |d 2015 | ||
| 610 | 1 | |a электронный ресурс | |
| 610 | 1 | |a труды учёных ТПУ | |
| 701 | 1 | |a Bannova |b K. A. |c Economist |c Assistant of the Department of Tomsk Polytechnic University |f 1987- |g Kristina Alekseevna |3 (RuTPU)RU\TPU\pers\32873 | |
| 701 | 1 | |a Dolgikh |b I. N. |c economist |c Senior Lecturer of Tomsk Polytechnic University |f 1973- |g Irina Nikolaevna |3 (RuTPU)RU\TPU\pers\33516 | |
| 701 | 1 | |a Zhdanova |b A. B. |c economist |c Associate Professor of Tomsk Polytechnic University, Candidate of economic sciences |f 1971- |g Anna Borisovna |3 (RuTPU)RU\TPU\pers\33515 |9 17183 | |
| 701 | 1 | |a Pokrovskaya |b N. V. |g Nataljya Vladimirovna | |
| 712 | 0 | 2 | |a Национальный исследовательский Томский политехнический университет (ТПУ) |b Институт социально-гуманитарных технологий (ИСГТ) |b Кафедра менеджмента (МЕН) |3 (RuTPU)RU\TPU\col\18855 |
| 801 | 2 | |a RU |b 63413507 |c 20210305 |g RCR | |
| 850 | |a 63413507 | ||
| 856 | 4 | |u https://ibima.org/accepted-paper/developing-competitive-advantage-companies-regions-creation-consolidated-groups-taxpayers/ | |
| 942 | |c CF | ||