Social-Economic Principle in Apportionment of Corporate Profit Tax Paid by Consolidated Group of Taxpayers; Innovation Management and Education Excellence Vision 2020: from Regional Development Sustainability to Global Economic Growth

Social-Economic Principle in Apportionment of Corporate Profit Tax Paid by Consolidated Group of Taxpayers; Innovation Management and Education Excellence Vision 2020: from Regional Development Sustainability to Global Economic Growth

গ্রন্থ-পঞ্জীর বিবরন
Parent link:Innovation Management and Education Excellence Vision 2020: from Regional Development Sustainability to Global Economic Growth.— 2016.— [P. 1655-1661]
সংস্থা লেখক: Национальный исследовательский Томский политехнический университет (ТПУ) Институт социально-гуманитарных технологий (ИСГТ) Кафедра менеджмента (МЕН)
অন্যান্য লেখক: Bannova K. A. Kristina Alekseevna, Dolgikh I. N. Irina Nikolaevna, Kropova A. A Alyona Anatoljevna, Pokrovskaya N. V. Nataljya Vladimirovna
সংক্ষিপ্ত:Title screen
The fact that a consolidated group of taxpayers (CGT) spans multiple regions has caused changes in the established procedures for the distribution of profit tax among regional budgets. This has induced unpredictable profit tax revenues and conflicts of interests between the affected territories. Starting from 2015, the Ministry of Finance has proclaimed a moratorium on creating new groups of taxpayers. This was due to the inefficient formula used for distributing the proceeds from the profit tax paid by the CGT participants’ business activities. To resolve the situation, we suggest a improved approach to the formula used for distributing the profit tax collected from CGTs. The suggested social-economic principle must base on three aspects: the contribution of each region into the state economy and the GDP, implementing factor-based approach, taking into account if the region is depressed (and how much). The suggested approach will facilitate the growth of the social and economic situation in the regions and improve social welfare.
Режим доступа: по договору с организацией-держателем ресурса
ভাষা:ইংরেজি
প্রকাশিত: 2016
বিষয়গুলি:
электронный ресурс
труды учёных ТПУ
অনলাইন ব্যবহার করুন:https://ibima.org/accepted-paper/social-economic-principle-in-apportionment-of-corporate-profit-tax-paid-by-consolidated-group-of-taxpayers/
বিন্যাস: বৈদ্যুতিক গ্রন্থের অধ্যায়
KOHA link:https://koha.lib.tpu.ru/cgi-bin/koha/opac-detail.pl?biblionumber=650622

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