Evaluation criteria for consolidated groups of taxpayers; SHS Web of Conferences; Vol. 28 : Research Paradigms Transformation in Social Sciences (RPTSS 2015)
| Parent link: | SHS Web of Conferences Vol. 28 : Research Paradigms Transformation in Social Sciences (RPTSS 2015).— 2016.— [01029, 4 p.] |
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| Автор: | |
| Співавтор: | |
| Інші автори: | , |
| Резюме: | 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. |
| Мова: | Англійська |
| Опубліковано: |
2016
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| Предмети: | |
| Онлайн доступ: | http://dx.doi.org/10.1051/shsconf/20162801029 http://earchive.tpu.ru/handle/11683/33069 |
| Формат: | Електронний ресурс Частина з книги |
| KOHA link: | https://koha.lib.tpu.ru/cgi-bin/koha/opac-detail.pl?biblionumber=649560 |
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| 200 | 1 | |a Evaluation criteria for consolidated groups of taxpayers |f E. Dyrina, K. A. Bannova, N. Pokrovskaia | |
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| 300 | |a Title screen | ||
| 320 | |a [References: 11 tit.] | ||
| 330 | |a 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. | ||
| 461 | 0 | |0 (RuTPU)RU\TPU\network\14324 |t SHS Web of Conferences | |
| 463 | 0 | |0 (RuTPU)RU\TPU\network\14326 |t Vol. 28 : Research Paradigms Transformation in Social Sciences (RPTSS 2015) |o International Conference, December 15-17, 2015, Tomsk, Russia |o [proceedings] |f National Research Tomsk Polytechnic University (TPU) ; eds. I. B. Ardashkin ; N. V. Martyushev |v [01029, 4 p.] |d 2016 | |
| 610 | 1 | |a электронный ресурс | |
| 610 | 1 | |a труды учёных ТПУ | |
| 610 | 1 | |a консолидированные группы | |
| 610 | 1 | |a налогоплательщики | |
| 610 | 1 | |a налоговая система | |
| 610 | 1 | |a эффективность | |
| 700 | 1 | |a Dyrina |b E. |g Evgeniya | |
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| 701 | 1 | |a Pokrovskaia |b N. |g Natalia | |
| 712 | 0 | 2 | |a Национальный исследовательский Томский политехнический университет (ТПУ) |b Институт социально-гуманитарных технологий (ИСГТ) |b Кафедра менеджмента (МЕН) |h 150 |2 stltpush |3 (RuTPU)RU\TPU\col\18855 |
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| 856 | 4 | |u http://dx.doi.org/10.1051/shsconf/20162801029 | |
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