FEATURES OF TAX CONTROL ON THE CONSOLIDATED GROUP OF TAXPAYERS

Autor: Elena B. Shuvalova, Natalie V. Yurchenkova
Jazyk: ruština
Rok vydání: 2016
Předmět:
Zdroj: Статистика и экономика, Vol 0, Iss 6 (2), Pp 370-374 (2016)
Druh dokumentu: article
ISSN: 2500-3925
DOI: 10.21686/2500-3925-2014-6
Popis: In article features of formation of the consolidated base on income tax of the organizations, difficulties of tax control of all participants of the consolidated group oftaxpayers are opened. On the basis of theanalysis of statistical reportes of FederalTax Service of Russia subjects of the Russian Federation in whom need of carryingout tax audits is proved are revealed.
Databáze: Directory of Open Access Journals