Consolidated groups of taxpayers: Size and correlation with economic growth parameters / K. A. Bannova [et al.]
Язык: английский.Резюме или реферат: 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..Примечания о наличии в документе библиографии/указателя: [References: p. 1653-1654].Тематика: электронный ресурс | труды учёных ТПУ | налог на прибыль | консолидированные группы | налогоплательщики | организации | экономический рост Ресурсы он-лайн:Щелкните здесь для доступа в онлайнTitle screen
[References: p. 1653-1654]
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.
Для данного заглавия нет комментариев.