Evaluation criteria for consolidated groups of taxpayers

In the article, authors describe an issue of evaluating the effectiveness of the consolidated groups of taxpayers (CGT). In the context of the work the criteria for the evaluation of the tax system by various authors were described and criteria for evaluating the effectiveness of CGT were identified...

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Main Authors:	Dyrina Evgeniya, Bannova Kristina, Pokrovskaia Natalia
Format:	Article
Language:	English
Published:	EDP Sciences 2016-01-01
Series:	SHS Web of Conferences
Online Access:	http://dx.doi.org/10.1051/shsconf/20162801029

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spelling	doaj-ee36dccaeb4344c08fc3307c28abb84c2021-02-02T00:27:41ZengEDP SciencesSHS Web of Conferences2261-24242016-01-01280102910.1051/shsconf/20162801029shsconf_rptss2016_01029Evaluation criteria for consolidated groups of taxpayersDyrina Evgeniya0Bannova Kristina1Pokrovskaia Natalia2Tomsk Polytechnic UniversityTomsk Polytechnic UniversitySaint Petersburg State UniversityIn the article, authors describe an issue of evaluating the effectiveness of the consolidated groups of taxpayers (CGT). In the context of the work the criteria for the evaluation of the tax system by various authors were described and criteria for evaluating the effectiveness of CGT were identified. The authors proposed the methodology of evaluation activities of CGT on the basis of identified criteria. The results of the evaluation can be used to make changes in Russian legislation, due to which additional finance for the development of the country can be attracted.http://dx.doi.org/10.1051/shsconf/20162801029
collection	DOAJ
language	English
format	Article
sources	DOAJ
author	Dyrina Evgeniya Bannova Kristina Pokrovskaia Natalia
spellingShingle	Dyrina Evgeniya Bannova Kristina Pokrovskaia Natalia Evaluation criteria for consolidated groups of taxpayers SHS Web of Conferences
author_facet	Dyrina Evgeniya Bannova Kristina Pokrovskaia Natalia
author_sort	Dyrina Evgeniya
title	Evaluation criteria for consolidated groups of taxpayers
title_short	Evaluation criteria for consolidated groups of taxpayers
title_full	Evaluation criteria for consolidated groups of taxpayers
title_fullStr	Evaluation criteria for consolidated groups of taxpayers
title_full_unstemmed	Evaluation criteria for consolidated groups of taxpayers
title_sort	evaluation criteria for consolidated groups of taxpayers
publisher	EDP Sciences
series	SHS Web of Conferences
issn	2261-2424
publishDate	2016-01-01
description	In the article, authors describe an issue of evaluating the effectiveness of the consolidated groups of taxpayers (CGT). In the context of the work the criteria for the evaluation of the tax system by various authors were described and criteria for evaluating the effectiveness of CGT were identified. The authors proposed the methodology of evaluation activities of CGT on the basis of identified criteria. The results of the evaluation can be used to make changes in Russian legislation, due to which additional finance for the development of the country can be attracted.
url	http://dx.doi.org/10.1051/shsconf/20162801029
work_keys_str_mv	AT dyrinaevgeniya evaluationcriteriaforconsolidatedgroupsoftaxpayers AT bannovakristina evaluationcriteriaforconsolidatedgroupsoftaxpayers AT pokrovskaianatalia evaluationcriteriaforconsolidatedgroupsoftaxpayers
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Evaluation criteria for consolidated groups of taxpayers

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