THE ANALYSIS OF PROFIT TAX FROM CONSOLIDATED GROUPS OF TAXPAYERS FOR 2012-2015 YEARS
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...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2016-05-01
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| Series: | Вестник университета |
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| Online Access: | https://vestnik.guu.ru/jour/article/view/269 |
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| _version_ | 1832542121965387776 |
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| author | V. Alkaeva |
| author_facet | V. Alkaeva |
| author_sort | V. Alkaeva |
| collection | DOAJ |
| description | 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. |
| format | Article |
| id | doaj-art-b040f93f5f7a4da08634d296826cc83e |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2016-05-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-b040f93f5f7a4da08634d296826cc83e2025-02-04T08:27:45ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152016-05-0105119125269THE ANALYSIS OF PROFIT TAX FROM CONSOLIDATED GROUPS OF TAXPAYERS FOR 2012-2015 YEARSV. Alkaeva0ФГБОУ ВО «ГУУ»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.https://vestnik.guu.ru/jour/article/view/269консолидированная группа налогоплательщиковналог на прибыль организацийанализбюджетмораторий |
| spellingShingle | V. Alkaeva THE ANALYSIS OF PROFIT TAX FROM CONSOLIDATED GROUPS OF TAXPAYERS FOR 2012-2015 YEARS Вестник университета консолидированная группа налогоплательщиков налог на прибыль организаций анализ бюджет мораторий |
| title | THE ANALYSIS OF PROFIT TAX FROM CONSOLIDATED GROUPS OF TAXPAYERS FOR 2012-2015 YEARS |
| title_full | THE ANALYSIS OF PROFIT TAX FROM CONSOLIDATED GROUPS OF TAXPAYERS FOR 2012-2015 YEARS |
| title_fullStr | THE ANALYSIS OF PROFIT TAX FROM CONSOLIDATED GROUPS OF TAXPAYERS FOR 2012-2015 YEARS |
| title_full_unstemmed | THE ANALYSIS OF PROFIT TAX FROM CONSOLIDATED GROUPS OF TAXPAYERS FOR 2012-2015 YEARS |
| title_short | THE ANALYSIS OF PROFIT TAX FROM CONSOLIDATED GROUPS OF TAXPAYERS FOR 2012-2015 YEARS |
| title_sort | analysis of profit tax from consolidated groups of taxpayers for 2012 2015 years |
| topic | консолидированная группа налогоплательщиков налог на прибыль организаций анализ бюджет мораторий |
| url | https://vestnik.guu.ru/jour/article/view/269 |
| work_keys_str_mv | AT valkaeva theanalysisofprofittaxfromconsolidatedgroupsoftaxpayersfor20122015years AT valkaeva analysisofprofittaxfromconsolidatedgroupsoftaxpayersfor20122015years |