Criteria to evaluate effectiveness of creating consolidated group 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.— [01054, 4 p.] |
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| Autor principal: | |
| Autor corporatiu: | |
| Altres autors: | , |
| Sumari: | Title screen Fiscal relations and the mechanisms of their functioning are the subject of studies by foreign and domestic economists, as the taxation relations are what enables the state regulation of the economy. In 2012 the legislative act "On consolidated groups of taxpayers" (CGTs) was adopted, setting the norms and rules governing the relations between the tax authority and the taxpayers that are the participants of CGTs. In this regard, CGTs are one of the most important factors in the socio-economic development of the society. One of the main goals while introducing CGTs was improving the economic justifiability of the distribution of profit tax proceeds among the territories of the Russian Federation. In 2012-2014 the possibility of achieving the above-mentioned goal through the introduction of CGTs was evaluated, based on the analysis of the tax base and the profit tax by the respective authority’s jurisdiction, the type of business activities and the consolidated groups of taxpayers. |
| Idioma: | anglès |
| Publicat: |
2016
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| Matèries: | |
| Accés en línia: | http://dx.doi.org/10.1051/shsconf/20162801054 http://earchive.tpu.ru/handle/11683/33092 |
| Format: | MixedMaterials Electrònic Capítol de llibre |
| KOHA link: | https://koha.lib.tpu.ru/cgi-bin/koha/opac-detail.pl?biblionumber=649589 |
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| 200 | 1 | |a Criteria to evaluate effectiveness of creating consolidated group of taxpayers |f A. V. Khaperskaya, K. A. Bannova, N. Pokrovskaia | |
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| 300 | |a Title screen | ||
| 320 | |a [References: 12 tit.] | ||
| 330 | |a Fiscal relations and the mechanisms of their functioning are the subject of studies by foreign and domestic economists, as the taxation relations are what enables the state regulation of the economy. In 2012 the legislative act "On consolidated groups of taxpayers" (CGTs) was adopted, setting the norms and rules governing the relations between the tax authority and the taxpayers that are the participants of CGTs. In this regard, CGTs are one of the most important factors in the socio-economic development of the society. One of the main goals while introducing CGTs was improving the economic justifiability of the distribution of profit tax proceeds among the territories of the Russian Federation. In 2012-2014 the possibility of achieving the above-mentioned goal through the introduction of CGTs was evaluated, based on the analysis of the tax base and the profit tax by the respective authority’s jurisdiction, the type of business activities and the consolidated groups of taxpayers. | ||
| 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 [01054, 4 p.] |d 2016 | |
| 610 | 1 | |a электронный ресурс | |
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| 610 | 1 | |a критерии оценки | |
| 610 | 1 | |a эффективность | |
| 610 | 1 | |a консолидированные группы | |
| 610 | 1 | |a налогоплательщики | |
| 610 | 1 | |a социально-экономическое развитие | |
| 700 | 1 | |a Khaperskaya |b A. V. |c economist |c Associate Professor of Tomsk Polytechnic University, Candidate of Pedagogical Sciences |f 1986- |g Alena Vasilievna |y Tomsk |3 (RuTPU)RU\TPU\pers\33542 |9 17209 | |
| 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 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) |3 (RuTPU)RU\TPU\col\18855 |
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