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|a RU\TPU\network\18828
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|a 654122
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| 100 |
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|a 20170411d2016 k||y0rusy50 ba
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| 101 |
0 |
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|a eng
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| 102 |
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|a US
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| 135 |
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|a drcn ---uucaa
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| 181 |
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0 |
|a i
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| 182 |
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|a b
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| 200 |
1 |
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|a Dynamic of Corporate Profit Tax Paid by Consolidated Groups of Taxpayers
|f K. A. Bannova, A. V. Khaperskaya, N. V. Pokrovskaya
|
| 203 |
|
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|a Text
|c electronic
|
| 300 |
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|a Title screen
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| 320 |
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|a [References: p. 77 (13 tit.)]
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| 330 |
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|a This article describes the basic principles behind the concept of the consolidated groups of taxpayers (CGT) and their results in Russia. We evaluate the efficiency of the intergovernmental tax distribution after the establishment of CGT. As per the analysis of the changes in the tax proceeds because of the CGTs, it was discovered that in 2013 the overall corporate profit tax revenues (as compared to those in 2012) decreased by 9.9%. In the meantime, in the most regions with the companies participating in CGTs, a significant increase (3.1% on the average) in the tax revenues over the previous year has been noted. This is due to the new formula used for the distribution of corporate profit tax proceeds in connection with the creation and operation of CGTs.
|
| 463 |
|
1 |
|t 3rd International Conference on Economics and Management (ICEM 2016)
|o July 2-3, 2016, Suzhou, Jingsu, China
|v [P. 73-77]
|d 2016
|
| 610 |
1 |
|
|a электронный ресурс
|
| 610 |
1 |
|
|a труды учёных ТПУ
|
| 610 |
1 |
|
|a налогоплательщики
|
| 610 |
1 |
|
|a консолидированные группы
|
| 610 |
1 |
|
|a налог на прибыль организаций
|
| 610 |
1 |
|
|a бюджет
|
| 610 |
1 |
|
|a валовый региональный продукт
|
| 700 |
|
1 |
|a Bannova
|b K. A.
|c Economist
|c Assistant of the Department of Tomsk Polytechnic University
|f 1987-
|g Kristina Alekseevna
|3 (RuTPU)RU\TPU\pers\32873
|
| 701 |
|
1 |
|a Khaperskaya
|b A. V.
|c economist
|c Associate Professor of Tomsk Polytechnic University, Candidate of Pedagogical Sciences
|f 1986-
|g Alena Vasilievna
|3 (RuTPU)RU\TPU\pers\33542
|9 17209
|
| 701 |
|
1 |
|a Pokrovskaya
|b N. V.
|g Nataliya Vladimirovna
|
| 712 |
0 |
2 |
|a Национальный исследовательский Томский политехнический университет (ТПУ)
|b Институт социально-гуманитарных технологий (ИСГТ)
|b Кафедра менеджмента (МЕН)
|3 (RuTPU)RU\TPU\col\18855
|
| 801 |
|
1 |
|a RU
|b 63413507
|c 20141010
|
| 801 |
|
2 |
|a RU
|b 63413507
|c 20170411
|g RCR
|
| 856 |
4 |
|
|u http://dpi-proceedings.com/index.php/dtem/article/view/4040
|
| 942 |
|
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|c CF
|
