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Название: Optimization Criteria for Entry into the Consolidated Group of Taxpayers in Order to Create an Effective Tax Mechanism and Improve the Social, Economic Development of Regions in the Russian Federation
Авторы: Aktaev, Nurken Erbolatovich
Bannova, Kristina Alekseevna
Balandina, A. S.
Dolgikh, Irina Nikolaevna
Pokrovskaia, N. V.
Rumina, U. A.
Zhdanova, Anna Borisovna
Akhmadeev, K. N.
Ключевые слова: consolidated group of taxpayers; taxation; organization; profit; losses; налогоплательщики; налогообложение; организации; прибыль; потери
Дата публикации: 2015
Издатель: Elsevier
Библиографическое описание: Optimization Criteria for Entry into the Consolidated Group of Taxpayers in Order to Create an Effective Tax Mechanism and Improve the Social, Economic Development of Regions in the Russian Federation [Electronic resource] / N. E. Aktaev [et al.] // Procedia - Social and Behavioral Sciences . — 2015 . — Vol. 166 : Proceedings of The International Conference on Research Paradigms Transformation in Social Sciences 2014 (RPTSS-2014), 16–18 October 2014, Tomsk, Russia . — [P. 30-35] .
Аннотация: This article discusses the existing socio-economic development of regions. The social and economic development of the regions is directly affected by the tax ratio and mechanisms of their functioning, which are the subject of study for both foreign and Russian economists, as the state regulation of any economy is possible through tax relations between parties. In 2012, there was established the taxation of consolidated groups of taxpayers, which exists in many countries and provides payment of income taxes based on the total financial and business performance of the group. However, in our opinion, the requirements for entry into the group are much too high. The article presents a method that allows analyzing the changes in the number of potential participants of a consolidated group of taxpayers depending on the changes in the threshold of entry using indicators. These indicators can be based on the aggregate value of assets, or represented in terms of total revenue or the amount of taxes paid. The reduction in the existing criteria will optimize tax administration of the major taxpayers and more evenly redistribute financial flows between regions of Russia.
URI: http://earchive.tpu.ru/handle/11683/35360
Располагается в коллекциях:Материалы конференций

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