The Scope of Corporate Profit Tax Consolidation: the Effect of Changing the CGT Entry Threshold
| Parent link: | Advances in Computer Science Research Vol. 51 : Information Technologies in Science, Management, Social Sphere and Medicine (ITSMSSM 2016).— 2016.— [P. 344-348] |
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| Daljnji autori: | , , , |
| Sažetak: | Title screen enue differs only in case of major companies. It is expedient to specify only one criterion-either assets value or revenue-for lowering the threshold. Either choice requires a separate argumentation. In the Russian Federation, corporate profit tax consolidation implicates rather tight restrictions on organizing a CGT. Even though earlier it was announced that the restrictions would be loosened, a moratorium has been declared on organizing consolidated groups of taxpayers since 2015. The purpose of our study is to outline existing criteria for creation CGTs and their influence on the scale of corporate profit tax consolidation in Russia as well as giving an outlook on CGTs expansion by assets and revenue. The results of organizing the CGT institution in 2012-2015 revealed their crucial significance for the Russian economy in terms of paid corporate profit tax. A model was based on the data collected from 10,000 major Russian companies desc. |
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2016
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| Teme: | |
| Online pristup: | http://dx.doi.org/10.2991/itsmssm-16.2016.31 |
| Format: | Elektronički Poglavlje knjige |
| KOHA link: | https://koha.lib.tpu.ru/cgi-bin/koha/opac-detail.pl?biblionumber=653539 |
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| 200 | 1 | |a The Scope of Corporate Profit Tax Consolidation: the Effect of Changing the CGT Entry Threshold |f A. V. Khaperskaya [et al.] | |
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| 320 | |a [References: p. 348 (22 tit.)] | ||
| 330 | |a enue differs only in case of major companies. It is expedient to specify only one criterion-either assets value or revenue-for lowering the threshold. Either choice requires a separate argumentation. In the Russian Federation, corporate profit tax consolidation implicates rather tight restrictions on organizing a CGT. Even though earlier it was announced that the restrictions would be loosened, a moratorium has been declared on organizing consolidated groups of taxpayers since 2015. The purpose of our study is to outline existing criteria for creation CGTs and their influence on the scale of corporate profit tax consolidation in Russia as well as giving an outlook on CGTs expansion by assets and revenue. The results of organizing the CGT institution in 2012-2015 revealed their crucial significance for the Russian economy in terms of paid corporate profit tax. A model was based on the data collected from 10,000 major Russian companies desc. | ||
| 461 | 1 | |0 (RuTPU)RU\TPU\network\18167 |t Advances in Computer Science Research | |
| 463 | 0 | |0 (RuTPU)RU\TPU\network\18169 |t Vol. 51 : Information Technologies in Science, Management, Social Sphere and Medicine (ITSMSSM 2016) |o III International Scientific Conference, May 23-26, 2016, Tomsk, Russia |o [proceedings] |f National Research Tomsk Polytechnic University (TPU) ; eds. O. G. Berestneva, A. Tikhomirov, A. Trufanov |v [P. 344-348] |d 2016 | |
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