THE ANALYSIS OF IMPLEMENTATION OF THE CONSOLIDATED TAX SYSTEMS ABROAD
The article gives brief characteristics of consolidated tax systems applicable in foreign countries. The comparative analysis of foreign tax consolidation regimes with Russian regime applicable from 2012 is presented. Based on foreign experience it is suggested ways to overcome the reduction of prof...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2016-07-01
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| Series: | Вестник университета |
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| Online Access: | https://vestnik.guu.ru/jour/article/view/317 |
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| _version_ | 1832542110905008128 |
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| author | V. Alkaeva |
| author_facet | V. Alkaeva |
| author_sort | V. Alkaeva |
| collection | DOAJ |
| description | The article gives brief characteristics of consolidated tax systems applicable in foreign countries. The comparative analysis of foreign tax consolidation regimes with Russian regime applicable from 2012 is presented. Based on foreign experience it is suggested ways to overcome the reduction of profit tax to the budgets of different regions of Russian Federation because of function of consolidated groups. |
| format | Article |
| id | doaj-art-8acd0d2aba9545e68e04e7c3b21bb4e8 |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2016-07-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-8acd0d2aba9545e68e04e7c3b21bb4e82025-02-04T08:27:46ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152016-07-0107-8119123317THE ANALYSIS OF IMPLEMENTATION OF THE CONSOLIDATED TAX SYSTEMS ABROADV. Alkaeva0ФГБОУ ВО «ГУУ»The article gives brief characteristics of consolidated tax systems applicable in foreign countries. The comparative analysis of foreign tax consolidation regimes with Russian regime applicable from 2012 is presented. Based on foreign experience it is suggested ways to overcome the reduction of profit tax to the budgets of different regions of Russian Federation because of function of consolidated groups.https://vestnik.guu.ru/jour/article/view/317foreign experienceforeign consolidated tax systemsconsolidated group of taxpayersprofit taxanalysis |
| spellingShingle | V. Alkaeva THE ANALYSIS OF IMPLEMENTATION OF THE CONSOLIDATED TAX SYSTEMS ABROAD Вестник университета foreign experience foreign consolidated tax systems consolidated group of taxpayers profit tax analysis |
| title | THE ANALYSIS OF IMPLEMENTATION OF THE CONSOLIDATED TAX SYSTEMS ABROAD |
| title_full | THE ANALYSIS OF IMPLEMENTATION OF THE CONSOLIDATED TAX SYSTEMS ABROAD |
| title_fullStr | THE ANALYSIS OF IMPLEMENTATION OF THE CONSOLIDATED TAX SYSTEMS ABROAD |
| title_full_unstemmed | THE ANALYSIS OF IMPLEMENTATION OF THE CONSOLIDATED TAX SYSTEMS ABROAD |
| title_short | THE ANALYSIS OF IMPLEMENTATION OF THE CONSOLIDATED TAX SYSTEMS ABROAD |
| title_sort | analysis of implementation of the consolidated tax systems abroad |
| topic | foreign experience foreign consolidated tax systems consolidated group of taxpayers profit tax analysis |
| url | https://vestnik.guu.ru/jour/article/view/317 |
| work_keys_str_mv | AT valkaeva theanalysisofimplementationoftheconsolidatedtaxsystemsabroad AT valkaeva analysisofimplementationoftheconsolidatedtaxsystemsabroad |