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| LEADER |
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20250911105820.0 |
| 035 |
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|a (RuTPU)RU\TPU\network\20365
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| 035 |
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|a RU\TPU\network\20361
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| 090 |
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|a 654705
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| 100 |
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|a 20170515d2016 k||y0rusy50 ba
|
| 101 |
0 |
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|a eng
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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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0 |
|a b
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| 200 |
1 |
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|a Consolidated groups of taxpayers: Size and correlation with economic growth parameters
|f K. A. Bannova [et al.]
|
| 203 |
|
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|a Text
|c electronic
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| 300 |
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|a Title screen
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| 320 |
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|a [References: p. 1653-1654]
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| 330 |
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|a 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.
|
| 463 |
|
1 |
|t Innovation Management and Education Excellence Vision 2020: from Regional Development Sustainability to Global Economic Growth
|o proceedings of the 27th International Business Information Management Association Conference (IBIMA), Milan, Italy, 4-5 May 2016
|f ed. K. S. Soliman
|v [P. 1646-1654]
|d 2016
|
| 610 |
1 |
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|a электронный ресурс
|
| 610 |
1 |
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|a труды учёных ТПУ
|
| 610 |
1 |
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|a налог на прибыль
|
| 610 |
1 |
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|a консолидированные группы
|
| 610 |
1 |
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|a налогоплательщики
|
| 610 |
1 |
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|a организации
|
| 610 |
1 |
|
|a экономический рост
|
| 701 |
|
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 Pokrovskaia
|b N. V.
|g Natalia Vladimirovna
|
| 701 |
|
1 |
|a Kropova
|b A. A.
|g Alena Аnatolevna
|
| 712 |
0 |
2 |
|a Национальный исследовательский Томский политехнический университет (ТПУ)
|b Институт социально-гуманитарных технологий (ИСГТ)
|b Кафедра экономики (ЭКОН)
|3 (RuTPU)RU\TPU\col\18375
|
| 801 |
|
2 |
|a RU
|b 63413507
|c 20170515
|g RCR
|
| 856 |
4 |
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|u https://drive.google.com/file/d/0B-RnYQdv7tJbX2ZuMEt0SFB5Qm8/view?pli=1645
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| 942 |
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|c CF
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