THE ANALYSIS OF PROFIT TAX FROM CONSOLIDATED GROUPS OF TAXPAYERS FOR 2012-2015 YEARS

Autor: V. Alkaeva
Jazyk: English<br />Russian
Rok vydání: 2019
Předmět:
Zdroj: Вестник университета, Vol 0, Iss 5, Pp 119-125 (2019)
Druh dokumentu: article
ISSN: 1816-4277
Popis: The article gives characteristic of consolidated group of taxpayers. The comparative analysis of profit tax from consolidated groups of taxpayers for 2012-2015 is presented. It is revealed a reduction in profit tax to the budgets of different regions of Russian Federation as a result of function of consolidated groups. Problems that led to such results are formulated.
Databáze: Directory of Open Access Journals