Template-Type: ReDIF-Article 1.0
Author-Name: Dmitry A. Babenko
Author-Email: babenko.dmitry@gmail.com
Author-Workplace-Name: Financial University under the Government of the Russian Federation
Title: Introduction of the Concept of the Consolidated Group of Taxpayers in Russia: Preliminary Results
Abstract: The article considers the main advantages and disadvantages of the creation of the consolidated group of taxpayers and specifies the country-wide consequences of introduction of the tax consolidation regime. As a result the positive effect of introduction of a new regime is noted; the author states the conclusion about a necessity of a solution of the problem of non-recurrent redistribution of the tax revenues between regional budgets.
Classification-JEL: H21, H22
Keywords: consolidated taxation, tax consolidation, consolidated group of taxpayers, group of companies.
Journal: Finansovyj žhurnal — Financial Journal
Pages: 135-142
Issue: 2
Year: 2014
Month: June
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2014/2/15_2_2014.pdf
File-Format: Application/pdf
Handle: RePEc:fru:finjrn:140215:p:135-142