Consolidated taxation: an economic-legal support
| Autor: | F. S. Rastegaeva, T. N. Shashkova |
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| Jazyk: | ruština |
| Rok vydání: | 2020 |
| Předmět: | |
| Zdroj: | Путеводитель предпринимателя, Vol 0, Iss 35, Pp 242-250 (2020) |
| Druh dokumentu: | article |
| ISSN: | 2073-9885 2687-136X 04550978 |
| Popis: | In this article, the authors examine the theoretical and practical aspects of consolidated taxation, while both legal and economic approaches are considered in determining the role of reforming tax legislation with a view to implementing tax incentives that support entrepreneurial activities and measures aimed at increasing the revenues of the Russian budget system. Also, it is objectively confirmed that the application of the tax consolidation institute, despite the small number of consolidated groups created, the total amount of the income tax paid by them constitutes a significant part of the total income from the profit tax, affecting the financial security of all regions of the country. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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