Consolidated groups of taxpayers: Size and correlation with economic growth parameters

Consolidated groups of taxpayers: Size and correlation with economic growth parameters

Bibliographic Details
Parent link:Innovation Management and Education Excellence Vision 2020: from Regional Development Sustainability to Global Economic Growth: proceedings of the 27th International Business Information Management Association Conference (IBIMA), Milan, Italy, 4-5 May 2016/ ed. K. S. Soliman. [P. 1646-1654].— , 2016
Corporate Author: Национальный исследовательский Томский политехнический университет (ТПУ) Институт социально-гуманитарных технологий (ИСГТ) Кафедра экономики (ЭКОН)
Other Authors: Bannova K. A. Kristina Alekseevna, Khaperskaya A. V. Alena Vasilievna, Pokrovskaia N. V. Natalia Vladimirovna, Kropova A. A. Alena Аnatolevna
Summary: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.
Language:English
Published: 2016
Subjects:
электронный ресурс
труды учёных ТПУ
налог на прибыль
консолидированные группы
налогоплательщики
организации
экономический рост
Online Access:https://drive.google.com/file/d/0B-RnYQdv7tJbX2ZuMEt0SFB5Qm8/view?pli=1645
Format: Electronic Book Chapter
KOHA link:https://koha.lib.tpu.ru/cgi-bin/koha/opac-detail.pl?biblionumber=654705

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