Consolidated Groups of Taxpayers: Size and Impact on Economic Growth

Consolidated Groups of Taxpayers: Size and Impact on Economic Growth

Bibliographic Details
Parent link:Innovation Management and Education Excellence Vision 2020: from Regional Development Sustainability to Global Economic Growth.— 2016.— [P. 1430-1436]
Corporate Author: Национальный исследовательский Томский политехнический университет (ТПУ) Институт социально-гуманитарных технологий (ИСГТ) Кафедра менеджмента (МЕН)
Other Authors: Bannova K. A. Kristina Alekseevna, Pokrovskaya N. V. Nataljya Vladimirovna, Dyrina E. N. Evgeniya Nikolaevna, Ryzhakina T. G. Tatiana Gavrilovna, Koroleva N. V. Nataljya Valentinovna
Summary:Title screen
The article is dedicated to the research of involvement and importance of the consolidated groups of taxpayers, which had been implemented in the Russian Federation in 2012. The modeling of economic growth have demonstrated its statistically significant relation to the rate of profit tax paid by the consolidated groups of taxpayers. This allowed us to conclude about the key role of the CGTs for the economic development of Russia, which should be taken into account in reforming the institute of consolidated groups of taxpayers. The distribution of the profit tax revenue paid by the greatest companies may become a basis for modeling the CGT involvement threshold.
Режим доступа: по договору с организацией-держателем ресурса
Language:English
Published: 2016
Subjects:
электронный ресурс
труды учёных ТПУ
Online Access:https://ibima.org/accepted-paper/consolidated-groups-of-taxpayers-size-and-impact-on-economic-growth/
Format: Electronic Book Chapter
KOHA link:https://koha.lib.tpu.ru/cgi-bin/koha/opac-detail.pl?biblionumber=650609

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