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Title: Evaluation criteria for consolidated groups of taxpayers
Authors: Dyrina, Evgeniya
Bannova, Kristina Alekseevna
Pokrovskaia, Natalia
Keywords: консолидированные группы; налогоплательщики; налоговая система; эффективность
Issue Date: 2016
Publisher: EDP Sciences
Citation: Dyrina E. Evaluation criteria for consolidated groups of taxpayers / E. Dyrina, K. A. Bannova, N. Pokrovskaia // SHS Web of Conferences. — Les Ulis : EDP Sciences, 2016. — Vol. 28 : Research Paradigms Transformation in Social Sciences (RPTSS 2015) : International Conference, December 15-17, 2015, Tomsk, Russia : [proceedings]. — [01029, 4 p.].
Abstract: 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.
Appears in Collections:Материалы конференций

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