Why did the Consolidated Taxpayer Group Regime Fail?

The object of the study is the consolidated taxpayer group regime (CTG) introduced in Russia in 2012 for the largest groups of companies in which a group of companies is treated as a single entity for tax purposes. The aim of this paper is to investigate the reasons for the decision to cancel the CT...

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Bibliographic Details
Main Authors: A. V. Korytin, N. S. Kostrykina
Format: Article
Language:Russian
Published: Government of the Russian Federation, Financial University 2022-07-01
Series:Финансы: теория и практика
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Online Access:https://financetp.fa.ru/jour/article/view/1679
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