THE ANALYSIS OF PROFIT TAX FROM CONSOLIDATED GROUPS OF TAXPAYERS FOR 2012-2015 YEARS

THE ANALYSIS OF PROFIT TAX FROM CONSOLIDATED GROUPS OF TAXPAYERS FOR 2012-2015 YEARS

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The article gives characteristic of consolidated group of taxpayers. The comparative analysis of profit tax from consolidated groups of taxpayers for 2012-2015 is presented. It is revealed a reduction in profit tax to the budgets of different regions of Russian Federation as a result of function of...

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Main Author: V. Alkaeva
Format: Article
Language:Russian
Published: Publishing House of the State University of Management 2019-02-01
Series:Вестник университета
Subjects:
консолидированная группа налогоплательщиков
налог на прибыль организаций
анализ
бюджет
мораторий
Online Access:https://guuvest.elpub.ru/jour/article/view/269
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spelling doaj-33a5cddf7e3342a2aa57bae721e671092020-11-24T21:02:15ZrusPublishing House of the State University of ManagementВестник университета1816-42772019-02-0105119125269THE ANALYSIS OF PROFIT TAX FROM CONSOLIDATED GROUPS OF TAXPAYERS FOR 2012-2015 YEARSV. Alkaeva0ФГБОУ ВО «ГУУ»The article gives characteristic of consolidated group of taxpayers. The comparative analysis of profit tax from consolidated groups of taxpayers for 2012-2015 is presented. It is revealed a reduction in profit tax to the budgets of different regions of Russian Federation as a result of function of consolidated groups. Problems that led to such results are formulated.https://guuvest.elpub.ru/jour/article/view/269консолидированная группа налогоплательщиковналог на прибыль организацийанализбюджетмораторий
collection DOAJ
language Russian
format Article
sources DOAJ
author V. Alkaeva
spellingShingle V. Alkaeva
THE ANALYSIS OF PROFIT TAX FROM CONSOLIDATED GROUPS OF TAXPAYERS FOR 2012-2015 YEARS
Вестник университета
консолидированная группа налогоплательщиков
налог на прибыль организаций
анализ
бюджет
мораторий
author_facet V. Alkaeva
author_sort V. Alkaeva
title THE ANALYSIS OF PROFIT TAX FROM CONSOLIDATED GROUPS OF TAXPAYERS FOR 2012-2015 YEARS
title_short THE ANALYSIS OF PROFIT TAX FROM CONSOLIDATED GROUPS OF TAXPAYERS FOR 2012-2015 YEARS
title_full THE ANALYSIS OF PROFIT TAX FROM CONSOLIDATED GROUPS OF TAXPAYERS FOR 2012-2015 YEARS
title_fullStr THE ANALYSIS OF PROFIT TAX FROM CONSOLIDATED GROUPS OF TAXPAYERS FOR 2012-2015 YEARS
title_full_unstemmed THE ANALYSIS OF PROFIT TAX FROM CONSOLIDATED GROUPS OF TAXPAYERS FOR 2012-2015 YEARS
title_sort analysis of profit tax from consolidated groups of taxpayers for 2012-2015 years
publisher Publishing House of the State University of Management
series Вестник университета
issn 1816-4277
publishDate 2019-02-01
description The article gives characteristic of consolidated group of taxpayers. The comparative analysis of profit tax from consolidated groups of taxpayers for 2012-2015 is presented. It is revealed a reduction in profit tax to the budgets of different regions of Russian Federation as a result of function of consolidated groups. Problems that led to such results are formulated.
topic консолидированная группа налогоплательщиков
налог на прибыль организаций
анализ
бюджет
мораторий
url https://guuvest.elpub.ru/jour/article/view/269
work_keys_str_mv AT valkaeva theanalysisofprofittaxfromconsolidatedgroupsoftaxpayersfor20122015years
AT valkaeva analysisofprofittaxfromconsolidatedgroupsoftaxpayersfor20122015years
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