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

Detalhes bibliográficos
Parent link:SHS Web of Conferences
Vol. 28 : Research Paradigms Transformation in Social Sciences (RPTSS 2015).— 2016.— [01029, 4 p.]
Autor principal: Dyrina E. Evgeniya
Autor Corporativo: Национальный исследовательский Томский политехнический университет (ТПУ) Институт социально-гуманитарных технологий (ИСГТ) Кафедра менеджмента (МЕН)
Outros Autores: Bannova K. A. Kristina Alekseevna, Pokrovskaia N. Natalia
Resumo: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.
Idioma:inglês
Publicado em: 2016
Assuntos:
электронный ресурс
труды учёных ТПУ
консолидированные группы
налогоплательщики
налоговая система
эффективность
Acesso em linha:http://dx.doi.org/10.1051/shsconf/20162801029
http://earchive.tpu.ru/handle/11683/33069
Formato: Recurso Electrónico Capítulo de Livro
KOHA link:https://koha.lib.tpu.ru/cgi-bin/koha/opac-detail.pl?biblionumber=649560

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