| 000 | 03255nla2a2200421 4500 | ||
|---|---|---|---|
| 001 | 649589 | ||
| 005 | 20231030040917.0 | ||
| 035 | _a(RuTPU)RU\TPU\network\14751 | ||
| 035 | _aRU\TPU\network\14745 | ||
| 090 | _a649589 | ||
| 100 | _a20160728a2016 k y0engy50 ba | ||
| 101 | 0 | _aeng | |
| 105 | _ay z 100zy | ||
| 135 | _adrgn ---uucaa | ||
| 181 | 0 | _ai | |
| 182 | 0 | _ab | |
| 200 | 1 |
_aCriteria to evaluate effectiveness of creating consolidated group of taxpayers _fA. V. Khaperskaya, K. A. Bannova, N. Pokrovskaia |
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| 203 |
_aText _celectronic |
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| 300 | _aTitle screen | ||
| 320 | _a[References: 12 tit.] | ||
| 330 | _aFiscal relations and the mechanisms of their functioning are the subject of studies by foreign and domestic economists, as the taxation relations are what enables the state regulation of the economy. In 2012 the legislative act "On consolidated groups of taxpayers" (CGTs) was adopted, setting the norms and rules governing the relations between the tax authority and the taxpayers that are the participants of CGTs. In this regard, CGTs are one of the most important factors in the socio-economic development of the society. One of the main goals while introducing CGTs was improving the economic justifiability of the distribution of profit tax proceeds among the territories of the Russian Federation. In 2012-2014 the possibility of achieving the above-mentioned goal through the introduction of CGTs was evaluated, based on the analysis of the tax base and the profit tax by the respective authority’s jurisdiction, the type of business activities and the consolidated groups of taxpayers. | ||
| 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[01054, 4 p.] _d2016 |
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| 610 | 1 | _aэлектронный ресурс | |
| 610 | 1 | _aтруды учёных ТПУ | |
| 610 | 1 | _aкритерии оценки | |
| 610 | 1 | _aэффективность | |
| 610 | 1 | _aконсолидированные группы | |
| 610 | 1 | _aналогоплательщики | |
| 610 | 1 | _aсоциально-экономическое развитие | |
| 700 | 1 |
_aKhaperskaya _bA. V. _ceconomist _cSenior Lecturer of Tomsk Polytechnic University _f1986- _gAlena Vasilievna _2stltpush _3(RuTPU)RU\TPU\pers\33542 |
|
| 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/20162801054 | |
| 856 | 4 | _uhttp://earchive.tpu.ru/handle/11683/33092 | |
| 942 | _cCF | ||