Consolidated groups of taxpayers: Size and correlation with economic growth parameters; Innovation Management and Education Excellence Vision 2020: from Regional Development Sustainability to Global Economic Growth
| Parent link: | Innovation Management and Education Excellence Vision 2020: from Regional Development Sustainability to Global Economic Growth.— 2016.— [P. 1646-1654] |
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| 団体著者: | |
| その他の著者: | , , , |
| 要約: | Title screen In our research we focus on consolidated groups of taxpayers, which had been implemented in the Russian Federation in 2012; on importance of taxes paid by consolidated groups of taxpayers and their correlation with economic growth parameters. The modeling of economic growth have demonstrated its statistically significant relation to the rate of profit tax paid by the consolidated groups of taxpayers. This allowed us to conclude about the key role of the CGTs for the economic development of Russia, which should be taken into account in reforming the institute of consolidated groups of taxpayers. The distribution of the profit tax revenue paid by the greatest companies may become a basis for modeling the CGT involvement threshold. |
| 言語: | 英語 |
| 出版事項: |
2016
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| 主題: | |
| オンライン･アクセス: | https://drive.google.com/file/d/0B-RnYQdv7tJbX2ZuMEt0SFB5Qm8/view?pli=1645 |
| フォーマット: | 電子媒体 図書の章 |
| KOHA link: | https://koha.lib.tpu.ru/cgi-bin/koha/opac-detail.pl?biblionumber=654705 |
| 要約: | Title screen In our research we focus on consolidated groups of taxpayers, which had been implemented in the Russian Federation in 2012; on importance of taxes paid by consolidated groups of taxpayers and their correlation with economic growth parameters. The modeling of economic growth have demonstrated its statistically significant relation to the rate of profit tax paid by the consolidated groups of taxpayers. This allowed us to conclude about the key role of the CGTs for the economic development of Russia, which should be taken into account in reforming the institute of consolidated groups of taxpayers. The distribution of the profit tax revenue paid by the greatest companies may become a basis for modeling the CGT involvement threshold. |
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