000 02609nla2a2200409 4500
001 649560
005 20231030040916.0
035 _a(RuTPU)RU\TPU\network\14722
035 _aRU\TPU\network\14721
090 _a649560
100 _a20160727a2016 k y0engy50 ba
101 0 _aeng
105 _ay z 100zy
135 _adrgn ---uucaa
181 0 _ai
182 0 _ab
200 1 _aEvaluation criteria for consolidated groups of taxpayers
_fE. Dyrina, K. A. Bannova, N. Pokrovskaia
203 _aText
_celectronic
300 _aTitle screen
320 _a[References: 11 tit.]
330 _aIn the article, authors describe an issue of evaluating the effectiveness of the consolidated groups of taxpayers (CGT). In the context of the work the criteria for the evaluation of the tax system by various authors were described and criteria for evaluating the effectiveness of CGT were identified. The authors proposed the methodology of evaluation activities of CGT on the basis of identified criteria. The results of the evaluation can be used to make changes in Russian legislation, due to which additional finance for the development of the country can be attracted.
461 0 _0(RuTPU)RU\TPU\network\14324
_tSHS Web of Conferences
463 0 _0(RuTPU)RU\TPU\network\14326
_tVol. 28 : Research Paradigms Transformation in Social Sciences (RPTSS 2015)
_oInternational Conference, December 15-17, 2015, Tomsk, Russia
_o[proceedings]
_fNational Research Tomsk Polytechnic University (TPU) ; eds. I. B. Ardashkin ; N. V. Martyushev
_v[01029, 4 p.]
_d2016
610 1 _aэлектронный ресурс
610 1 _aтруды учёных ТПУ
610 1 _aконсолидированные группы
610 1 _aналогоплательщики
610 1 _aналоговая система
610 1 _aэффективность
700 1 _aDyrina
_bE.
_gEvgeniya
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 _aPokrovskaia
_bN.
_gNatalia
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
_c20170120
_gRCR
856 4 _uhttp://dx.doi.org/10.1051/shsconf/20162801029
856 4 _uhttp://earchive.tpu.ru/handle/11683/33069
942 _cCF