| 000 | 02867nlm0a2200349 4500 | ||
|---|---|---|---|
| 001 | 650609 | ||
| 005 | 20231030040957.0 | ||
| 035 | _a(RuTPU)RU\TPU\network\15827 | ||
| 090 | _a650609 | ||
| 100 | _a20161012d2016 k y0engy50 ba | ||
| 101 | 0 | _aeng | |
| 105 | _ay z 100zy | ||
| 135 | _adrcn ---uucaa | ||
| 181 | 0 | _ai | |
| 182 | 0 | _ab | |
| 200 | 1 |
_aConsolidated Groups of Taxpayers: Size and Impact on Economic Growth _fK. A. Bannova, N. V. Pokrovskaya, E. N. Dyrina [et al.] |
|
| 203 |
_aText _celectronic |
||
| 300 | _aTitle screen | ||
| 330 | _aThe article is dedicated to the research of involvement and importance of the consolidated groups of taxpayers, which had been implemented in the Russian Federation in 2012. 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. | ||
| 333 | _aРежим доступа: по договору с организацией-держателем ресурса | ||
| 463 |
_tInnovation Management and Education Excellence Vision 2020: from Regional Development Sustainability to Global Economic Growth _oproceedings of the 27th International Business Information Management Association Conference (IBIMA), Milan, Italy, 4-5 May 2016 _v[P. 1430-1436] _d2016 |
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| 610 | 1 | _aэлектронный ресурс | |
| 610 | 1 | _aтруды учёных ТПУ | |
| 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 |
_aPokrovskaya _bN. V. _gNataljya Vladimirovna |
|
| 701 | 1 |
_aDyrina _bE. N. _gEvgeniya Nikolaevna |
|
| 701 | 1 |
_aRyzhakina _bT. G. _cEconomist _cAssociate Professor of Tomsk Polytechnic University, Candidate of economic sciences _f1962- _gTatiana Gavrilovna _2stltpush _3(RuTPU)RU\TPU\pers\33842 |
|
| 701 | 1 |
_aKoroleva _bN. V. _ceconomist _cSenior Lecturer of Tomsk Polytechnic University _f1974- _gNataljya Valentinovna _2stltpush _3(RuTPU)RU\TPU\pers\36791 |
|
| 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 _c20210305 _gRCR |
|
| 856 | 4 | _uhttps://ibima.org/accepted-paper/consolidated-groups-of-taxpayers-size-and-impact-on-economic-growth/ | |
| 942 | _cCF | ||