THE MAIN FEATURES OF ADMINISTRATION OF THE CONSOLIDATED GROUP OF TAXPAYERS FOR INCOME TAX
Since January 1, 2012 came into forceamendments to the Tax Code of the Russian Federation related to the possibleconsolidation of interdependent taxpayersto pay income tax.The consolidated group of taxpayers hasbecome a new tool in the Russian economy, which requires a special approach to tax admini...
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| Format: | Article |
| Language: | Russian |
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Plekhanov Russian University of Economics
2016-08-01
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| Series: | Статистика и экономика |
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| Online Access: | https://statecon.rea.ru/jour/article/view/995 |
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| author | Kseniya A. Khanafina |
| author_facet | Kseniya A. Khanafina |
| author_sort | Kseniya A. Khanafina |
| collection | DOAJ |
| description | Since January 1, 2012 came into forceamendments to the Tax Code of the Russian Federation related to the possibleconsolidation of interdependent taxpayersto pay income tax.The consolidated group of taxpayers hasbecome a new tool in the Russian economy, which requires a special approach to tax administration. Its introduction is one of the pillars of the reform of the tax system in Russia.Any change in the tax legislation gives rise tothe mass of the difficulties and uncertainties of both the taxpayer and the tax authorities.In his article, the author analyzes the mainfeatures of the administration of the consolidated group of taxpayers for income tax. |
| format | Article |
| id | doaj-art-e2d414f1b67a4378907de0e4f2fe8b8a |
| institution | DOAJ |
| issn | 2500-3925 |
| language | Russian |
| publishDate | 2016-08-01 |
| publisher | Plekhanov Russian University of Economics |
| record_format | Article |
| series | Статистика и экономика |
| spelling | doaj-art-e2d414f1b67a4378907de0e4f2fe8b8a2025-08-20T03:20:50ZrusPlekhanov Russian University of EconomicsСтатистика и экономика2500-39252016-08-010213714110.21686/2500-3925-2015-2-137-141994THE MAIN FEATURES OF ADMINISTRATION OF THE CONSOLIDATED GROUP OF TAXPAYERS FOR INCOME TAXKseniya A. Khanafina0Moscow State University of Economics, Statistics and Informatics (MESI)Since January 1, 2012 came into forceamendments to the Tax Code of the Russian Federation related to the possibleconsolidation of interdependent taxpayersto pay income tax.The consolidated group of taxpayers hasbecome a new tool in the Russian economy, which requires a special approach to tax administration. Its introduction is one of the pillars of the reform of the tax system in Russia.Any change in the tax legislation gives rise tothe mass of the difficulties and uncertainties of both the taxpayer and the tax authorities.In his article, the author analyzes the mainfeatures of the administration of the consolidated group of taxpayers for income tax.https://statecon.rea.ru/jour/article/view/995консолидированная группа налогоплательщиковответс твенный участникналоговая базаучастник группыconsolidated group of taxpay ersthe responsible partythe tax basea member of the group |
| spellingShingle | Kseniya A. Khanafina THE MAIN FEATURES OF ADMINISTRATION OF THE CONSOLIDATED GROUP OF TAXPAYERS FOR INCOME TAX Статистика и экономика консолидированная группа налогоплательщиков ответс твенный участник налоговая база участник группы consolidated group of taxpay ers the responsible party the tax base a member of the group |
| title | THE MAIN FEATURES OF ADMINISTRATION OF THE CONSOLIDATED GROUP OF TAXPAYERS FOR INCOME TAX |
| title_full | THE MAIN FEATURES OF ADMINISTRATION OF THE CONSOLIDATED GROUP OF TAXPAYERS FOR INCOME TAX |
| title_fullStr | THE MAIN FEATURES OF ADMINISTRATION OF THE CONSOLIDATED GROUP OF TAXPAYERS FOR INCOME TAX |
| title_full_unstemmed | THE MAIN FEATURES OF ADMINISTRATION OF THE CONSOLIDATED GROUP OF TAXPAYERS FOR INCOME TAX |
| title_short | THE MAIN FEATURES OF ADMINISTRATION OF THE CONSOLIDATED GROUP OF TAXPAYERS FOR INCOME TAX |
| title_sort | main features of administration of the consolidated group of taxpayers for income tax |
| topic | консолидированная группа налогоплательщиков ответс твенный участник налоговая база участник группы consolidated group of taxpay ers the responsible party the tax base a member of the group |
| url | https://statecon.rea.ru/jour/article/view/995 |
| work_keys_str_mv | AT kseniyaakhanafina themainfeaturesofadministrationoftheconsolidatedgroupoftaxpayersforincometax AT kseniyaakhanafina mainfeaturesofadministrationoftheconsolidatedgroupoftaxpayersforincometax |