The consolidated groups of taxpayers in the context of social responsibility in Russia
| Parent link: | Innovation Management and Education Excellence Vision 2020: from Regional Development Sustainability to Global Economic Growth: proceedings of the 27th International Business Information Management Association Conference (IBIMA), Milan, Italy, 4-5 May 2016. [P. 563-567].— , 2016 |
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| Other Authors: | , , , |
| Summary: | Title screen This article analyzes the problem of taxation as a tool for social responsibility, the extent to which taxes can be an instrument of economic policy as a form of social interaction between the state, legal entities and individuals, on the example of the phenomenon of tax policy as a consolidated tax group. The article gives the concept and discusses the features of the consolidated tax groups in Russia and the main requirements for this group of taxpayers. The relevance of the topic of socially responsible functions taxes stems from the need to study the impact of taxation on the definition of the processes of social and economic differences in income as business entities and the general public. The need for studies of taxes and their effect on the processes in modern society due to the fact that in a limited number of taxpayers and taxable base of existing tax rates do not provide significant revenues. Режим доступа: по договору с организацией-держателем ресурса |
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2016
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| Online Access: | https://ibima.org/accepted-paper/the-consolidated-groups-of-taxpayers-in-the-context-of-social-responsibility-in-russia/ |
| Format: | Electronic Book Chapter |
| KOHA link: | https://koha.lib.tpu.ru/cgi-bin/koha/opac-detail.pl?biblionumber=650480 |