Template-Type: ReDIF-Article 1.0
Author-Name: Kirill M. Nikitin
Author-Email: kirill.nikitin@ru.pwc.com
Author-Workplace-Name: Lomonosov Moscow State University, Moscow 119991, Russia
Author-Name: Marina A. Avdienkova
Author-Email: marina.avdienkova@ru.pwc.com
Author-Workplace-Name: PwC, Moscow Office, Moscow 125047, Russia
Author-Name: Olga O. Zakharova
Author-Email: olga.zakharova@ru.pwc.com
Author-Workplace-Name: PwC, Moscow Office, Moscow 125047, Russia
Author-Name: Eleonora A. Gilmanova
Author-Email: eleonora.gilmanova@ru.pwc.com
Author-Workplace-Name: PwC, Moscow Office, Moscow 125047, Russia
Title: Consolidated Groups of Taxpayers: How We Should Use the Moratorium
Abstract: The article presents primary analytical findings and recommendations for improving tax legislation as regards the consolidated group of taxpayers (CGT) regime. It sets forth the main areas for improving the existing structure and proposes specific measures for modifying it with a particular focus on a revised approach to the forming of the list of CGT members. Specifically, the article proposes reducing input thresholds and mandating the inclusion in a CGT of all members that meet the established requirements. The authors also make recommendations for improving the apportionment formula.
Classification-JEL: H25, H26, H30
Keywords: consolidated groups of taxpayers, tax consolidation, regional distribution (tax base allocation),formulary apportionment, apportionment factors / allocation keys
Journal: Finansovyj žhurnal — Financial Journal
Pages: 37-51
Issue: 5
Year: 2016
Month: October
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2016/5/statii/5_04.pdf
File-Format: Application/pdf
Handle: RePEc:fru:finjrn:160504:p:37-51