Consolidated taxation of corporations monograph K. A. Bannova, Ju. A. Ryumina, A. S. Balandina, N. V. Pokrovskaia ; Tomsk State University
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TextPublication details: Томск Scientific & Technical Translations Publishing 2015Description: 189 pISBN: 9785936295515Subject(s): Российская Федерация | налогообложение | консолидированные группы налогоплательщиков | зарубежный опытGenre/Form: монографии Online resources: Click here to access online Abstract: In this book a new approach to the concept of "consolidated group
of taxpayers" (CGT) is presented. A distinctive feature of this approach
is the change in targets to form CGT. The authors have systemized the
essential characteristics of CGT and separated CGT from the related
concepts and associations, such as holding companies, business associations, interdependent persons, etc. The authors performed analysis of
international experience in taxation of CGT and concluded that the
Russian model is of mixed type and characterized by the lack of cumulative a synergistic effect due to different approaches to the construction
of its elements. This system in Russia already has some significant defects.
For professionals in taxation, researchers, postgraduates, and students of economic specialties.
Bibliogr.: p. 176-189
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In this book a new approach to the concept of "consolidated group
of taxpayers" (CGT) is presented. A distinctive feature of this approach
is the change in targets to form CGT. The authors have systemized the
essential characteristics of CGT and separated CGT from the related
concepts and associations, such as holding companies, business associations, interdependent persons, etc. The authors performed analysis of
international experience in taxation of CGT and concluded that the
Russian model is of mixed type and characterized by the lack of cumulative a synergistic effect due to different approaches to the construction
of its elements. This system in Russia already has some significant defects.
For professionals in taxation, researchers, postgraduates, and students of economic specialties.
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