Criteria to evaluate effectiveness of creating consolidated group of taxpayers
Fiscal 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 no...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
EDP Sciences
2016-01-01
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| Series: | SHS Web of Conferences |
| Online Access: | http://dx.doi.org/10.1051/shsconf/20162801054 |