Evaluation criteria for consolidated groups of taxpayers; SHS Web of Conferences; Vol. 28 : Research Paradigms Transformation in Social Sciences (RPTSS 2015)

Evaluation criteria for consolidated groups of taxpayers; SHS Web of Conferences; Vol. 28 : Research Paradigms Transformation in Social Sciences (RPTSS 2015)

Bibliographic Details
Parent link:SHS Web of Conferences
Vol. 28 : Research Paradigms Transformation in Social Sciences (RPTSS 2015).— 2016.— [01029, 4 p.]
Main Author: Dyrina E. Evgeniya
Corporate Author: Национальный исследовательский Томский политехнический университет (ТПУ) Институт социально-гуманитарных технологий (ИСГТ) Кафедра менеджмента (МЕН)
Other Authors: Bannova K. A. Kristina Alekseevna, Pokrovskaia N. Natalia
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.
Language:English
Published: 2016
Subjects:
электронный ресурс
труды учёных ТПУ
консолидированные группы
налогоплательщики
налоговая система
эффективность
Online Access:http://dx.doi.org/10.1051/shsconf/20162801029
http://earchive.tpu.ru/handle/11683/33069
Format: Electronic Book Chapter
KOHA link:https://koha.lib.tpu.ru/cgi-bin/koha/opac-detail.pl?biblionumber=649560

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