Features of the consolidated group of taxpayers

This article discusses the concept, goals of creation and the functions of such an institution as a consolidated group of taxpayers. The authors raised the question of its positive and negative sides, their participants, preferential terms, the management mechanism and its systemic problems of functioning. The results of the analysis of indicators of the CGS system for the period of its existence are also presented, and a number of reasons for canceling this institute in Russia are given.