| 000 | 04188nla2a2200553 4500 | ||
|---|---|---|---|
| 001 | 638667 | ||
| 005 | 20231030040254.0 | ||
| 035 | _a(RuTPU)RU\TPU\network\3059 | ||
| 035 | _aRU\TPU\network\3057 | ||
| 090 | _a638667 | ||
| 100 | _a20150210a2015 k y0engy50 ba | ||
| 101 | 0 | _aeng | |
| 105 | _ay z 100zy | ||
| 135 | _adrcn ---uucaa | ||
| 181 | 0 | _ai | |
| 182 | 0 | _ab | |
| 200 | 1 |
_aOptimization Criteria for Entry into the Consolidated Group of Taxpayers in Order to Create an Effective Tax Mechanism and Improve the Social, Economic Development of Regions in the Russian Federation _fN. E. Aktaev [et al.] |
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| 203 |
_aText _celectronic |
||
| 300 | _aTitle screen | ||
| 320 | _a[References: р. 35 (21 tit.)] | ||
| 330 | _aThis article discusses the existing socio-economic development of regions. The social and economic development of the regions is directly affected by the tax ratio and mechanisms of their functioning, which are the subject of study for both foreign and Russian economists, as the state regulation of any economy is possible through tax relations between parties. In 2012, there was established the taxation of consolidated groups of taxpayers, which exists in many countries and provides payment of income taxes based on the total financial and business performance of the group. However, in our opinion, the requirements for entry into the group are much too high. The article presents a method that allows analyzing the changes in the number of potential participants of a consolidated group of taxpayers depending on the changes in the threshold of entry using indicators. These indicators can be based on the aggregate value of assets, or represented in terms of total revenue or the amount of taxes paid. The reduction in the existing criteria will optimize tax administration of the major taxpayers and more evenly redistribute financial flows between regions of Russia. | ||
| 333 | _aРежим доступа: по договору с организацией-держателем ресурса | ||
| 461 | 0 |
_0(RuTPU)RU\TPU\network\2898 _tProcedia - Social and Behavioral Sciences |
|
| 463 | 0 |
_0(RuTPU)RU\TPU\network\2900 _tVol. 166 : Proceedings of The International Conference on Research Paradigms Transformation in Social Sciences 2014 (RPTSS-2014), 16–18 October 2014, Tomsk, Russia _fNational Research Tomsk Polytechnic University (TPU) _v[P. 30-35] _d2015 |
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| 610 | 1 | _aэлектронный ресурс | |
| 610 | 1 | _aтруды учёных ТПУ | |
| 610 | 1 | _aconsolidated group of taxpayers | |
| 610 | 1 | _ataxation | |
| 610 | 1 | _aorganization | |
| 610 | 1 | _aprofit | |
| 610 | 1 | _alosses | |
| 610 | 1 | _aналогоплательщики | |
| 610 | 1 | _aналогообложение | |
| 610 | 1 | _aорганизации | |
| 610 | 1 | _aприбыль | |
| 610 | 1 | _aпотери | |
| 701 | 1 |
_aAktaev _bN. E. _cphysicist _cresearch engineer Tomsk Polytechnic University, Candidate of physical and mathematical sciences _f1985- _gNurken Erbolatovich _2stltpush _3(RuTPU)RU\TPU\pers\33514 |
|
| 701 | 1 |
_aBannova _bK. A. _cEconomist _cAssistant of the Department of Tomsk Polytechnic University _f1987- _gKristina Alekseevna _2stltpush _3(RuTPU)RU\TPU\pers\32873 |
|
| 701 | 1 |
_aBalandina _bA. S. |
|
| 701 | 1 |
_aDolgikh _bI. N. _ceconomist _cSenior Lecturer of Tomsk Polytechnic University _f1973- _gIrina Nikolaevna _2stltpush _3(RuTPU)RU\TPU\pers\33516 |
|
| 701 | 1 |
_aPokrovskaia _bN. V. |
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| 701 | 1 |
_aRumina _bU. A. |
|
| 701 | 1 |
_aZhdanova _bA. B. _ceconomist _cAssociate Professor of Tomsk Polytechnic University, Candidate of economic sciences _f1971- _gAnna Borisovna _2stltpush _3(RuTPU)RU\TPU\pers\33515 |
|
| 701 | 1 |
_aAkhmadeev _bK. N. |
|
| 712 | 0 | 2 |
_aНациональный исследовательский Томский политехнический университет (ТПУ) _bИнститут социально-гуманитарных технологий (ИСГТ) _bКафедра менеджмента (МЕН) _h150 _2stltpush _3(RuTPU)RU\TPU\col\18855 |
| 801 | 2 |
_aRU _b63413507 _c20161227 _gRCR |
|
| 856 | 4 | _uhttp://dx.doi.org/10.1016/j.sbspro.2014.12.478 | |
| 856 | 4 | _uhttp://earchive.tpu.ru/handle/11683/35360 | |
| 942 | _cCF | ||