The advantages and disadvantages of introducing the institution of consolidated groups of taxpayers
Автор: Vitvitskaya T.V.
Журнал: Социально-экономический и гуманитарный журнал Красноярского ГАУ @social-kgau
Рубрика: Экономика
Статья в выпуске: 2 (2), 2015 года.
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The article describes the need and objectives of introducing the institu-tion of consolidated groups of taxpayers in the Russian Federation, as well as conditions that contribute to the negative effects of this innovation, there are suggestions for the improvement of its administration.
Consolidated group of taxpayers, tax on profits, tax rev-enues, tax administration
Короткий адрес: https://sciup.org/140205649
IDR: 140205649
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