THE ANALYSIS OF IMPLEMENTATION OF THE CONSOLIDATED TAX SYSTEMS ABROAD

The article gives brief characteristics of consolidated tax systems applicable in foreign countries. The comparative analysis of foreign tax consolidation regimes with Russian regime applicable from 2012 is presented. Based on foreign experience it is suggested ways to overcome the reduction of prof...

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Autor principal:	V. Alkaeva
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2016
Materias:	foreign experience foreign consolidated tax systems consolidated group of taxpayers profit tax analysis Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/8acd0d2aba9545e68e04e7c3b21bb4e8
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spelling	oai:doaj.org-article:8acd0d2aba9545e68e04e7c3b21bb4e82021-12-03T07:43:17ZTHE ANALYSIS OF IMPLEMENTATION OF THE CONSOLIDATED TAX SYSTEMS ABROAD1816-42772686-8415https://doaj.org/article/8acd0d2aba9545e68e04e7c3b21bb4e82016-07-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/317https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The article gives brief characteristics of consolidated tax systems applicable in foreign countries. The comparative analysis of foreign tax consolidation regimes with Russian regime applicable from 2012 is presented. Based on foreign experience it is suggested ways to overcome the reduction of profit tax to the budgets of different regions of Russian Federation because of function of consolidated groups.V. AlkaevaPublishing House of the State University of Managementarticleforeign experienceforeign consolidated tax systemsconsolidated group of taxpayersprofit taxanalysisSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 7-8, Pp 119-123 (2016)
institution	DOAJ
collection	DOAJ
language	RU
topic	foreign experience foreign consolidated tax systems consolidated group of taxpayers profit tax analysis Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	foreign experience foreign consolidated tax systems consolidated group of taxpayers profit tax analysis Sociology (General) HM401-1281 Economics as a science HB71-74 V. Alkaeva THE ANALYSIS OF IMPLEMENTATION OF THE CONSOLIDATED TAX SYSTEMS ABROAD
description	The article gives brief characteristics of consolidated tax systems applicable in foreign countries. The comparative analysis of foreign tax consolidation regimes with Russian regime applicable from 2012 is presented. Based on foreign experience it is suggested ways to overcome the reduction of profit tax to the budgets of different regions of Russian Federation because of function of consolidated groups.
format	article
author	V. Alkaeva
author_facet	V. Alkaeva
author_sort	V. Alkaeva
title	THE ANALYSIS OF IMPLEMENTATION OF THE CONSOLIDATED TAX SYSTEMS ABROAD
title_short	THE ANALYSIS OF IMPLEMENTATION OF THE CONSOLIDATED TAX SYSTEMS ABROAD
title_full	THE ANALYSIS OF IMPLEMENTATION OF THE CONSOLIDATED TAX SYSTEMS ABROAD
title_fullStr	THE ANALYSIS OF IMPLEMENTATION OF THE CONSOLIDATED TAX SYSTEMS ABROAD
title_full_unstemmed	THE ANALYSIS OF IMPLEMENTATION OF THE CONSOLIDATED TAX SYSTEMS ABROAD
title_sort	analysis of implementation of the consolidated tax systems abroad
publisher	Publishing House of the State University of Management
publishDate	2016
url	https://doaj.org/article/8acd0d2aba9545e68e04e7c3b21bb4e8
work_keys_str_mv	AT valkaeva theanalysisofimplementationoftheconsolidatedtaxsystemsabroad AT valkaeva analysisofimplementationoftheconsolidatedtaxsystemsabroad
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THE ANALYSIS OF IMPLEMENTATION OF THE CONSOLIDATED TAX SYSTEMS ABROAD

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