The Scope of Corporate Profit Tax Consolidation: the Effect of Changing the CGT Entry Threshold

The Scope of Corporate Profit Tax Consolidation: the Effect of Changing the CGT Entry Threshold

Bibliographic Details
Parent link:Advances in Computer Science Research
Vol. 51 : Information Technologies in Science, Management, Social Sphere and Medicine (ITSMSSM 2016).— 2016.— [P. 344-348]
Corporate Author: Национальный исследовательский Томский политехнический университет (ТПУ) Институт социально-гуманитарных технологий (ИСГТ) Кафедра менеджмента (МЕН)
Other Authors: Khaperskaya A. V. Alena Vasilievna, Ivanov V. I. Viktor Vladimirovich, Pokrovskaia N. V. Nataljya Vladimirovna, Bannova K. A. Kristina Alekseevna
Summary: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.
Language:English
Published: 2016
Subjects:
электронный ресурс
труды учёных ТПУ
консолидированные группы
налогоплательщики
налоги на прибыль
активы
выручка
Online Access:http://dx.doi.org/10.2991/itsmssm-16.2016.31
Format: Electronic Book Chapter
KOHA link:https://koha.lib.tpu.ru/cgi-bin/koha/opac-detail.pl?biblionumber=653539

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