Social-Economic Principle in Apportionment of Corporate Profit Tax Paid by Consolidated Group of Taxpayers

Social-Economic Principle in Apportionment of Corporate Profit Tax Paid by Consolidated Group of Taxpayers

Bibliographic Details
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. 1655-1661].— , 2016
Corporate Author: Национальный исследовательский Томский политехнический университет (ТПУ) Институт социально-гуманитарных технологий (ИСГТ) Кафедра менеджмента (МЕН)
Other Authors: Bannova K. A. Kristina Alekseevna, Dolgikh I. N. Irina Nikolaevna, Kropova A. A Alyona Anatoljevna, Pokrovskaya N. V. Nataljya Vladimirovna
Summary: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
Language:English
Published: 2016
Subjects:
электронный ресурс
труды учёных ТПУ
Online Access:https://ibima.org/accepted-paper/social-economic-principle-in-apportionment-of-corporate-profit-tax-paid-by-consolidated-group-of-taxpayers/
Format: Electronic Book Chapter
KOHA link:https://koha.lib.tpu.ru/cgi-bin/koha/opac-detail.pl?biblionumber=650622

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