| 000 | 02919nlm0a2200409 4500 | ||
|---|---|---|---|
| 001 | 654705 | ||
| 005 | 20231030041312.0 | ||
| 035 | _a(RuTPU)RU\TPU\network\20365 | ||
| 035 | _aRU\TPU\network\20361 | ||
| 090 | _a654705 | ||
| 100 | _a20170515d2016 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 correlation with economic growth parameters _fK. A. Bannova [et al.] |
|
| 203 |
_aText _celectronic |
||
| 300 | _aTitle screen | ||
| 320 | _a[References: p. 1653-1654] | ||
| 330 | _aIn our research we focus on consolidated groups of taxpayers, which had been implemented in the Russian Federation in 2012; on importance of taxes paid by consolidated groups of taxpayers and their correlation with economic growth parameters. 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. | ||
| 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 _fed. K. S. Soliman _v[P. 1646-1654] _d2016 |
||
| 610 | 1 | _aэлектронный ресурс | |
| 610 | 1 | _aтруды учёных ТПУ | |
| 610 | 1 | _aналог на прибыль | |
| 610 | 1 | _aконсолидированные группы | |
| 610 | 1 | _aналогоплательщики | |
| 610 | 1 | _aорганизации | |
| 610 | 1 | _aэкономический рост | |
| 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 |
_aKhaperskaya _bA. V. _ceconomist _cSenior Lecturer of Tomsk Polytechnic University _f1986- _gAlena Vasilievna _2stltpush _3(RuTPU)RU\TPU\pers\33542 |
|
| 701 | 1 |
_aPokrovskaia _bN. V. _gNatalia Vladimirovna |
|
| 701 | 1 |
_aKropova _bA. A. _gAlena Аnatolevna |
|
| 712 | 0 | 2 |
_aНациональный исследовательский Томский политехнический университет (ТПУ) _bИнститут социально-гуманитарных технологий (ИСГТ) _bКафедра экономики (ЭКОН) _h149 _2stltpush _3(RuTPU)RU\TPU\col\18375 |
| 801 | 2 |
_aRU _b63413507 _c20170515 _gRCR |
|
| 856 | 4 | _uhttps://drive.google.com/file/d/0B-RnYQdv7tJbX2ZuMEt0SFB5Qm8/view?pli=1645 | |
| 942 | _cCF | ||