The institute of a consolidated taxpayers group and the budgets formation of regions of the Russian Federation

The article considers the problematic issues of impact assessment of the CTG establishing to the supplement of revenue part of regional budgets. The CTG establishing has led to redistribution between budgets of regions. The situation is complicated by the application of reduced tax rates, established by laws of the constituent entities of the Russian Federation. In fact, the CTG application is allowed to reduce overall tax burden of the Group.