Methodical approach to distribution of system tax effect among integrated business structure participants

This article deals with the distribution of system tax effect (benefit) received as aresult of joint activities of the integrated business structure participants. In thisinvestigation it is proposed to distribute the system tax effect in proportion to themagnitude of the tax burden. To calculate the tax burden, it is proposed to usemethods allowing to estimate the real tax burden on integrated business structureand business units applying general and special tax regimes. In order to get a fairdistribution of system tax effect, we take into account risks of business unit inclusionin the plan of the exit tax audits and additional taxes, fees, fines and penalties basedon the audit results as well. The proposed approach is aimed at maintaining thebalance of interests of all integrated business structures participants.