The distribution of the systematic tax effect among the participants of the integrated business structure

The article deals with the methodological approach of distribution of the systematictax effect that has been achieved as a result of joint activities of integrated businessstructure participants. The proposed approach aimed at maintaining the balanceof interests of all participants of integrated Corporate Association. This approachtakes into consideration the functional role of each business unit in a corporatetax government. The distribution of the systematic tax effect is proportional to themagnitude of the tax burden.