THE ANALYSIS OF PROFIT TAX FROM CONSOLIDATED GROUPS OF TAXPAYERS FOR 2012-2015 YEARS
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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| Format: | Article |
| Language: | Russian |
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Publishing House of the State University of Management
2016-05-01
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| Series: | Вестник университета |
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| Online Access: | https://vestnik.guu.ru/jour/article/view/269 |
| Summary: | 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. |
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| ISSN: | 1816-4277 2686-8415 |