| 000 | 03706nla2a2200421 4500 | ||
|---|---|---|---|
| 001 | 653540 | ||
| 005 | 20231030041223.0 | ||
| 035 | _a(RuTPU)RU\TPU\network\19012 | ||
| 090 | _a653540 | ||
| 100 | _a20170313a2016 k y0engy50 ba | ||
| 101 | 0 | _aeng | |
| 102 | _aFR | ||
| 105 | _ay z 100zy | ||
| 135 | _adrcn ---uucaa | ||
| 181 | 0 | _ai | |
| 182 | 0 | _ab | |
| 200 | 1 |
_aGovernment And Taxpayers Interests' Coordination Model Within The CGT, Based On The Principle Of Social And Economic Efficiency _fK. A. Bannova [et al.] |
|
| 203 |
_aText _celectronic |
||
| 300 | _aTitle screen | ||
| 320 | _a[References: p. 342 (22 tit.)] | ||
| 330 | _aThe ways of raising the efficiency of taxation become increasingly important at the present stage of development of the Russian Federation. Existing calculating the tax base methods, the rate of tax revenues to the budgets, the relationship between taxpayers and tax authorities have a direct impact on the development of the country and regions. Through effective tax administration, redistribution process of monetary resources into social, defense, environment protection sphere occurs. Thus, a high degree of tax efficiency creates the basic conditions for social and economic development of Russia and its regions. In order to increase regions income, to encourage the conditions to compete for Russian companies on national and world markets, to develop socio-economic sphere of the country, the concept of a consolidated group of taxpayers was introduced with Russian Federal Law of November 16, 2011 N 321-FZ "On Amendments to Parts One and Two of Russian Federation Tax due to creation of Consolidated Group of Taxpayers". This law is to simplify the payment of income taxes by large taxpayers. The Consolidated Group of Taxpayers (CGT) is a voluntarily tax profits association of taxpayers on the basis of the establishment of a consolidated group of taxpayers agreement with the aim of corporate income tax calculation and payment, taking into account the total financial result of these taxpayers' economic activity. | ||
| 461 | 1 |
_0(RuTPU)RU\TPU\network\18167 _tAdvances in Computer Science Research |
|
| 463 | 0 |
_0(RuTPU)RU\TPU\network\18169 _tVol. 51 : Information Technologies in Science, Management, Social Sphere and Medicine (ITSMSSM 2016) _oIII International Scientific Conference, May 23-26, 2016, Tomsk, Russia _o[proceedings] _fNational Research Tomsk Polytechnic University (TPU) ; eds. O. G. Berestneva, A. Tikhomirov, A. Trufanov _v[P. 337-342] _d2016 |
|
| 610 | 1 | _aэлектронный ресурс | |
| 610 | 1 | _aтруды учёных ТПУ | |
| 610 | 1 | _aконсолидированные группы | |
| 610 | 1 | _aналогоплательщики | |
| 610 | 1 | _aналоги на прибыль | |
| 610 | 1 | _aактивы | |
| 610 | 1 | _aвыручка | |
| 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 |
_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. _gNataljya Vladimirovna |
|
| 701 | 1 |
_aKropova _bA. A. _gAlyona Anatoljevna |
|
| 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 _c20180213 _gRCR |
|
| 856 | 4 | _uhttp://dx.doi.org/10.2991/itsmssm-16.2016.27 | |
| 942 | _cCF | ||