Evaluation criteria for consolidated groups of taxpayers
| Parent link: | SHS Web of Conferences Vol. 28 : Research Paradigms Transformation in Social Sciences (RPTSS 2015).— 2016.— [01029, 4 p.] |
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| Institution som forfatter: | |
| Andre forfattere: | , |
| Summary: | Title screen 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. |
| Sprog: | engelsk |
| Udgivet: |
2016
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| Fag: | |
| Online adgang: | http://dx.doi.org/10.1051/shsconf/20162801029 http://earchive.tpu.ru/handle/11683/33069 |
| Format: | Electronisk Book Chapter |
| KOHA link: | https://koha.lib.tpu.ru/cgi-bin/koha/opac-detail.pl?biblionumber=649560 |
| Summary: | Title screen 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. |
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| DOI: | 10.1051/shsconf/20162801029 |